OpenLegislation

Paragraph 25

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

In section 20B of the Taxes Management Act 1970 (restrictions on power to require documents)—

(a)

in subsection (3), for “barrister, advocate or solicitor” (in both places) substitute “ relevant lawyer ”,

(b)

in subsection (8), for “barrister, advocate or a solicitor” substitute “ relevant lawyer ”, and

(c)

after subsection (14) insert—

“(15)

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.”