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Regulation 119 Assisted person having financial interest in taxation

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Without prejudice to the provisions of regulation 118, where the assisted person has a financial interest in the taxation–

(a)

it shall be the duty of his solicitor to explain to him the extent of his interest in the taxation and the steps which can be taken to safeguard that interest and, if the assisted person so requests, to give notice in accordance with rules of court to the taxing officer that the assisted person has such an interest;

(b)

the assisted person shall not be required to make any contribution to the fund on account of the costs of the taxation proceedings;

(c)

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 the taxation proceedings.