SCHEDULES

SCHEDULE 21Minor and consequential amendments

159Income Tax Act 2007 (c. 3)

In 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.