Administration of Justice Act 1985

36 [F1 (1) Where a recognised body acts as such for a client, any communication, document, material or information is privileged from disclosure in like manner as if the recognised body had at all material times been a solicitor acting for the client.] E+W

F1 (2) 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 modifications, have effect in relation to a recognised body as it has effect in relation to a solicitor.

[F2 (3) In [F3 section] 778(3) of F4 ... the Income and Corporation Taxes Act 1988][F5 and sections 749, 771(5) and (6) and 788(5) and (6) of the Income Tax Act 2007]F5 any reference to a solicitor’s client shall, in relation to a solicitor who is [F6 a manager]F6 or employee of a recognised body, be construed as a reference to a client of that body.

[F7 (4) This paragraph does not apply to a recognised body which holds a licence under Part 5 of the Legal Services Act 2007 (alternative business structures).]

Annotations:

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Amendments (Textual)

F1 Sch. 2 para. 36(1) substituted (31.3.2009) by Legal Services Act 2007 (c. 29), ss. 177, 211, Sch. 16 para. 123(a) (with ss. 29, 192, 193); S.I. 2009/503, art. 2(b)(ii)

F2 Words substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 29 para. 30

F3 Words in Sch. 2 para. 36(3) substituted (6.4.2007 with effect as mentioned in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 272(a) (with Sch. 2)

F4 Words in Sch. 2 para. 36(3) omitted (13.8.2009) by virtue The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 2, {Sch. para. 60(a)}

F5 Words in Sch. 2 para. 36(3) inserted (6.4.2007 with effect as mentioned in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 272(b) (with Sch. 2)

F6 Words in Sch. 2 para. 36(3) substituted (31.3.2009) by Legal Services Act 2007 (c. 29), ss. 177, 211, Sch. 16 para. 123(b) (with ss. 29, 192, 193); S.I. 2009/503, art. 2(b)(ii)

F7 Sch. 2 para. 36(4) inserted (31.3.2009) by Legal Services Act 2007 (c. 29), ss. 177, 211, Sch. 16 para. 123(c) (with ss. 29, 192, 193); S.I. 2009/503, art. 2(b)(ii)

Commencement Information

I1 Sch. 2 para. 36 wholly in force at 1.1.1992 see s. 69(2) and S.I. 1991/2683, art. 2