Regulation 118 Assisted person having no interest or adverse interest in taxation
Where the assisted person has no interest in the taxation or would, but for the provisions of this regulation, have an interest adverse to that of his solicitor–
it shall be the duty of the solicitor carrying in objections under regulation 113 or applying for a review under regulation 114 to ensure that all matters which are proper to be taken into account in consideration of the objections or on the review are placed before the taxing officer or the judge, as the case may be;
the assisted person shall not be required to make any contribution to the fund on account of the costs of any proceedings arising under regulations 113 to 117 or in consequence of any order made in such proceedings; and
the charge created by section 16(6) of the Act shall not apply in relation to any resulting increase in the net liability of the fund arising out of the costs of any proceedings under regulations 113 to 117 or in consequence of any order made in such proceedings.