Sch 21 para 138
In Schedule 13 to the Finance Act 2003 (stamp duty land tax: information powers)— (a) in paragraph 22, in sub-paragraphs (1) and (2), for “barrister, advocate or solicitor” substitute “ relevant lawyer ” , (b) after sub-paragraph (2) of that paragraph insert— (3) “ Relevant lawyer ” means a barrister, advocate, solicitor or other professional legal adviser communications with whom may be the subject of a claim to legal privilege. (4) “ Legal privilege ” here has the same meaning as in paragraph 35 of this Schedule. (c) in paragraph 25 for “barrister, advocate or solicitor” substitute “ relevant lawyer (within the meaning of paragraph 22(3)) ” .