{
  "url": "https://openlegislation.uk/administration-of-justice-act-1985/schedule-2/paragraph-36",
  "json_url": "https://openlegislation.uk/administration-of-justice-act-1985/schedule-2/paragraph-36.json",
  "legislation": "ukpga/1985/61",
  "legislation_title": "Administration of Justice Act 1985",
  "legislation_url": "https://openlegislation.uk/administration-of-justice-act-1985",
  "path": "schedule/2/paragraph/36",
  "kind": "paragraph",
  "number": "36",
  "heading": null,
  "text": "(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.\n(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.\n(3) In ... sections 748(4), 749 and 771(5) and (6) and 788(5) and (6) of the Income Tax Act 2007 and 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 a manager or employee of a recognised body, be construed as a reference to a client of that body.\n(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).",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 29 para. 30"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 2 para. 36(3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 194(a), Sch. 3 Pt. 1 (with Sch.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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words 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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words 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)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 36 wholly in force at 1.1.1992 see s. 69(2) and S.I. 1991/2683, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/61/schedule/2/paragraph/36",
    "retrieved_at": "2026-10-29T09:59:54.512365+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}