Section 190(3)

For the purposes of this section a “relevant professional adviser” means an accountant, auditor or tax adviser who is a member of a professional body which is established for accountants, auditors or tax advisers (as the case may be) and which makes provision for— testing the competence of those seeking admission to membership of such a body as a condition for such admission, and imposing and maintaining professional and ethical standards for its members, as well as imposing sanctions for non-compliance with those standards.

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