# The Finance Act 2014 (Schedule 34 Prescribed Matters) Regulations 2015, Regulation 2: Prescribed misconduct


(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.

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Source: https://www.legislation.gov.uk/uksi/2015/131/regulation/2 (the official version)
Page: https://openlegislation.uk/finance-act-2014-schedule-34-prescribed-matters-regulations-2015/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.