Paragraph 5 I1

for sub-paragraph (1) substitute—

“(1)

For the purposes of this Schedule, a person “engages in sanctionable conduct” if, in the course of acting as a tax adviser, the person does something with the intention of bringing about a loss of tax revenue.”;

in sub-paragraph (3), for “individual” substitute “person”;

for sub-paragraph (7) substitute—

“(7)

A reference in this paragraph to doing something includes omitting to do something.”