OpenLegislation

Paragraph 74

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

In the Income and Corporation Taxes Act 1988, in section 778 (power to obtain information)—

(a)

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

(b)

after that subsection insert—

“(4)

In subsection (3) “relevant lawyer” means a barrister, advocate, solicitor or other legal representative communications with whom may be the subject of a claim to professional privilege or, in Scotland, protected from disclosure in legal proceedings on the grounds of confidentiality of communication.”