SCHEDULES

SCHEDULE 21Minor and consequential amendments

Inheritance Tax Act 1984 (c. 51)

62In 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.