{
  "url": "https://openlegislation.uk/solicitors-northern-ireland-order-1976/schedule-1A/paragraph-38",
  "json_url": "https://openlegislation.uk/solicitors-northern-ireland-order-1976/schedule-1A/paragraph-38.json",
  "legislation": "nisi/1976/582",
  "legislation_title": "Solicitors (Northern Ireland) Order 1976",
  "legislation_url": "https://openlegislation.uk/solicitors-northern-ireland-order-1976",
  "path": "schedule/1A/paragraph/38",
  "kind": "paragraph",
  "number": "38",
  "heading": null,
  "text": "(1) 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.\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 modications, 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) of the Income Tax Act 2007and 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.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "1989 NI 14"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 1A para. 38(3) substituted (1.4.2010 with effect as mentioned in s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 374, 381(1), Sch. 8 para. 288 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1A para. 38(3) inserted (1.4.2010 with effect as mentioned in s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 1177, 1184(1), Sch. 1 para. 168 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1976/582/schedule/1A/paragraph/38",
    "retrieved_at": "2026-10-29T04:53:52.222859+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."
}