SCHEDULES

SCHEDULE 21Minor and consequential amendments

62Inheritance Tax Act 1984 (c. 51)

In section 219 of the Inheritance Tax Act 1984 (power to require information)—

a

in subsection (3) for “barrister or solicitor” substitute “relevant lawyer”,

b

in subsection (4) for “solicitor” (in both places) substitute “relevant lawyer”, and

c

after that subsection insert—

5

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.