# Legal Services Act 2007, Paragraph 138


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)) ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/29/schedule/21/paragraph/138 (the official version)
Page: https://openlegislation.uk/legal-services-act-2007/schedule-21/paragraph-138
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.