{
  "url": "https://openlegislation.uk/legal-services-act-2007/schedule-21/paragraph-138",
  "json_url": "https://openlegislation.uk/legal-services-act-2007/schedule-21/paragraph-138.json",
  "legislation": "ukpga/2007/29",
  "legislation_title": "Legal Services Act 2007",
  "legislation_url": "https://openlegislation.uk/legal-services-act-2007",
  "path": "schedule/21/paragraph/138",
  "kind": "paragraph",
  "number": "138",
  "heading": null,
  "text": "In Schedule 13 to the Finance Act 2003 (stamp duty land tax: information powers)—\n(a) in paragraph 22, in sub-paragraphs (1) and (2), for “barrister, advocate or solicitor” substitute “ relevant lawyer ”,\n(b) after sub-paragraph (2) of that paragraph insert—\n“(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.\n(4) “Legal privilege” here has the same meaning as in paragraph 35 of this Schedule.”, and\n(c) in paragraph 25 for “barrister, advocate or solicitor” substitute “ relevant lawyer (within the meaning of paragraph 22(3)) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2008/4",
      "affecting_title": "Criminal Justice and Immigration Act 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/29/schedule/21/paragraph/138",
    "retrieved_at": "2026-10-29T09:12:22.589914+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}