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Administration of Justice Act 1985
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Changes over time for: Paragraph 36
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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
(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.
(3)[F2In] F3... [F4sections [F5748(4), 749 and] 771(5) and (6) and 788(5) and (6) of the Income Tax Act 2007] [F6and 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 [F7a manager] or employee of a recognised body, be construed as a reference to a client of that body.
[F8(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).]
Textual Amendments
F1Sch. 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)
F2Words substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 29 para. 30
F3Words in Sch. 2 para. 36(3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 194(a), Sch. 3 Pt. 1 (with Sch. 2)
F4Words 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)
F5Words in Sch. 2 para. 36(3) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 290 (with Sch. 9 paras. 1-9, 22)
F6Words in Sch. 2 para. 36(3) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 194(b) (with Sch. 2)
F7Words 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)
F8Sch. 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
I1Sch. 2 para. 36 wholly in force at 1.1.1992 see s. 69(2) and S.I. 1991/2683, art. 2
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