Section 749 Restrictions on particulars to be provided by relevant lawyersF7

In relation to anything done by a F1relevant lawyer on behalf of a client who does not consent to the information otherwise required from the relevant lawyer under section 748 being provided, the relevant lawyer may not be compelled under that section to do more than—

In the case of anything done by the relevant lawyer in connection with the transfer of any asset by or to an individual who is F2... UK resident to or by F3a closely-held company whose business does not consist wholly or mainly of the carrying on of a trade or trades, the transferor and the transferee are relevant persons.

In the case of anything done by the relevant lawyer in connection with any associated operation in relation to any such transfer, the persons concerned in the associated operations are relevant persons.

In the case of anything done by the relevant lawyer in connection with the formation or management of F4a closely-held company whose business does not consist wholly or mainly of the carrying on of a trade or trades, the body corporate is a relevant person.

In the case of anything done by the relevant lawyer in connection with—

the settlor and that person are relevant persons.

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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.

In the application of this section to Scotland, any reference to the trusts of a settlement is a reference to the purposes of the settlement.