# Solicitors (Northern Ireland) Order 1976, Paragraph 38

Extent: N.I.

(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.
(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.
(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.

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Source: https://www.legislation.gov.uk/nisi/1976/582/schedule/1A/paragraph/38 (the official version)
Page: https://openlegislation.uk/solicitors-northern-ireland-order-1976/schedule-1A/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.