OpenLegislation

Paragraph 62

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

In section 219 of the Inheritance Tax Act 1984 (power to require information)—

(a)

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

(b)

in subsection (4) for “solicitor” (in both places) substitute “ relevant lawyer ”, and

(c)

after that subsection insert—

“(5)

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.”