Sch 21 para 62
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.