Section 344(1)

A person may not be appointed as an independent assessor— if he is— an officer or employee of the company, or a partner or employee of such a person, or a partnership of which such a person is a partner; if he is— an officer or employee of an associated undertaking of the company, or a partner or employee of such a person, or a partnership of which such a person is a partner; if there exists between— a connection of any such description as may be specified by regulations made by the Secretary of State. the person or an associate of his, and the company or an associated undertaking of the company,

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Source: legislation.gov.uk · retrieved 2026-09-04