{
  "url": "https://openlegislation.uk/law-reform-miscellaneous-provisions-scotland-act-1985/schedule-1/paragraph-41",
  "json_url": "https://openlegislation.uk/law-reform-miscellaneous-provisions-scotland-act-1985/schedule-1/paragraph-41.json",
  "legislation": "ukpga/1985/73",
  "legislation_title": "Law Reform (Miscellaneous Provisions) (Scotland) Act 1985",
  "legislation_url": "https://openlegislation.uk/law-reform-miscellaneous-provisions-scotland-act-1985",
  "path": "schedule/1/paragraph/41",
  "kind": "paragraph",
  "number": "41",
  "heading": null,
  "text": "In section 745(3) and 778(3) of, and paragraph 14(5) of Schedule 15 to, the Income and Corporation Taxes Act 1988 (saving for solicitors in relation to requirement to furnish certain information to Inland Revenue) any reference to a solicitor shall include a reference to an incorporated practice and any reference to a solicitor’s client shall, in relation to a solicitor who is a director, manager, secretary or employee of an incorporated practice within the meaning of the Solicitors (Scotland) Act 1980, be construed as a reference to a client of that practice.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 29 para. 31"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/73/schedule/1/paragraph/41",
    "retrieved_at": "2026-10-29T09:59:40.745801+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."
}