# Legal Services Act 2007, Paragraph 25


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.”

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Source: https://www.legislation.gov.uk/ukpga/2007/29/schedule/21/paragraph/25 (the official version)
Page: https://openlegislation.uk/legal-services-act-2007/schedule-21/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.