Section 31(4)

In paragraph (3), “other professional adviser” means an auditor, external accountant or tax adviser who is a member of a professional body which is established for any such persons 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