Section 54D(1)

A person must not provide legal advisory services directly or indirectly to any person (“C”) who is not a United Kingdom person knowing that the object or effect of those services is to enable or facilitate any activity being carried out, or proposed to be carried out, by C, (“the relevant activity”), whether or not C is a person in the United Kingdom, where— the relevant activity is not taking place, or will not when carried out take place, in the United Kingdom, and the relevant activity satisfies, or will when carried out satisfy, the condition in paragraph (2).

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Source: legislation.gov.uk · retrieved 2026-08-30