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Regulation 2 Prescribed misconduct

Original text. Later amendments are not shown.

(1)

Prescribed misconduct for the purposes of paragraph 8(1)(a) of Schedule 34 to the Finance Act 2014 means any conduct by a person—

(a)

which a professional body describes as misconduct, or

(b)

which is a breach of a rule or condition imposed by a professional body,

and is relevant to the provision of tax advice or tax related services.