Any communication made to or by a recognised body in the course of its acting as such for a client shall in any legal proceedings be privileged from disclosure in like manner as if the body had at all material times been a solicitor acting for the client.

Any enactment or instrument making special provision in relation to a solicitor or other legal representative as to the disclosure of information, or as to the production, seizure or removal of documents, with respect to which a claim to professional privilege could be maintained shall, with any necessary modications, have effect in relation to a recognised body as it has effect in relation to a solicitor.

F1In sections 748(4), 749 and 771(5) and (6) of the Income Tax Act 2007F2and section 832(5) and (6) of the Corporation Tax Act 2010 any reference to a solicitor's client shall, in relation to a solicitor who is an officer or employee of a recognised body, be construed as a reference to a client of that body.