OpenLegislation

Paragraph 49

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

In section 86 (authorised excuses for failures as to return and declarations)—

(a)

in subsection (1A), for “or solicitor” substitute “ , solicitor or authorised person ”, and

(b)

after that subsection insert—

“(1B)

In subsection (1A) “authorised person” means a person (other than a barrister or solicitor) who, for the purposes of the Legal Services Act 2007, is an authorised person in relation to an activity which constitutes the exercise of a right of audience (within the meaning of that Act).”