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Nodiadau Esboniadol
11E+WIn section 22 (keeping of accounts and establishment of client accounts)—
(a)in subsection (3)(a) omit “qualified”, and
(b)for subsections (4) and (5) substitute—
“(4)Provision made in rules by virtue of subsection (3)(a) may provide that the reports delivered to the Council must be reports given by accountants in respect of whom requirements prescribed by the rules are met.”
Commencement Information
I1Sch. 17 para. 11 in force at 7.3.2008 by S.I. 2008/222 art. 2(k)