# Legal Services Act 2007, Paragraph 74


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.”

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Source: https://www.legislation.gov.uk/ukpga/2007/29/schedule/21/paragraph/74 (the official version)
Page: https://openlegislation.uk/legal-services-act-2007/schedule-21/paragraph-74
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.