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Paragraph 138

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In Schedule 13 to the Finance Act 2003 (stamp duty land tax: information powers)—

(a)

in paragraph 22, in sub-paragraphs (1) and (2), for “barrister, advocate or solicitor” substitute “ relevant lawyer ”,

(b)

after sub-paragraph (2) of that paragraph insert—

“(3)

“Relevant lawyer” means a barrister, advocate, solicitor or other professional legal adviser communications with whom may be the subject of a claim to legal privilege.

(4)

“Legal privilege” here has the same meaning as in paragraph 35 of this Schedule.”, and

(c)

in paragraph 25 for “barrister, advocate or solicitor” substitute “ relevant lawyer (within the meaning of paragraph 22(3)) ”.