Regulation 3 Amendments to the principal Regulations

Regulation 24 shall be amended as follows.

In paragraph (1) after “CIS5” there shall be inserted “, CIS5 (Partner)”.

In paragraph (4) for the word “Where” there shall be substituted the words “Subject to paragraph (4A), where”.

After paragraph (4) there shall be inserted the following paragraphs—

“(4A)

Subject to paragraph (4B), where the inspector considers that in all the circumstances the form of certificate mentioned in paragraph (4) would be inappropriate, he may issue a certificate to the individual in the form numbered CIS5 (Partner) in Schedule 1, and the certificate shall show—

(a)

a facsimile of the individual’s signature on the application for the certificate,

(b)

the word “Original” (but no copies shall be issued),

(c)

the date from which the certificate is valid,

(d)

the date of its expiry,

(e)

the distinctive number assigned to it,

(f)

the words “Acting for”,

(g)

the name of the firm, and

(h)

subject to paragraph (8), and where the individual so wishes, one business name under which the firm’s business is carried on.

(4B)

A certificate mentioned in paragraph (4A) shall only be issued to a single partner in a particular firm, in his capacity as such, at any one time.”

In paragraph (6) after sub-paragraph (f) there shall be inserted the following sub-paragraph—

“(g)

the registration number of the company, and”.

In paragraph (8)—