{
  "url": "https://openlegislation.uk/legal-services-act-2007/schedule-21/paragraph-62",
  "json_url": "https://openlegislation.uk/legal-services-act-2007/schedule-21/paragraph-62.json",
  "legislation": "ukpga/2007/29",
  "legislation_title": "Legal Services Act 2007",
  "legislation_url": "https://openlegislation.uk/legal-services-act-2007",
  "path": "schedule/21/paragraph/62",
  "kind": "paragraph",
  "number": "62",
  "heading": null,
  "text": "In section 219 of the Inheritance Tax Act 1984 (power to require information)—\n(a) in subsection (3) for “barrister or solicitor” substitute “ relevant lawyer ”,\n(b) in subsection (4) for “solicitor” (in both places) substitute “ relevant lawyer ”, and\n(c) after that subsection insert—\n“(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.”",
  "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      "type": "repealed",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/62",
    "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."
}