SCHEDULES

SCHEDULE 21E+W+SMinor and consequential amendments

Income Tax Act 2007 (c. 3)E+W+S

159E+W+SIn section 749 (restrictions on particulars to be provided by solicitors)—

(a)in the heading for “solicitors” substitute “ relevant lawyers ”,

(b)for “solicitor” (in each place) substitute “ relevant lawyer ”, and

(c)for subsection (7) substitute—

“(7)In this section—

• “relevant lawyer” means a barrister, advocate, solicitor or other legal representative communications with whom may be the subject of a claim to professional privilege or, in Scotland, protected from disclosure in legal proceedings on grounds of confidentiality of communication;

• “settlement” and “settlor” have the meanings given by section 620 of ITTOIA 2005.”