SCHEDULES
SCHEDULE 34Promoters of tax avoidance schemes: threshold conditions
PART 1Meeting the threshold conditions: general
8Disciplinary action by a professional body
1
A person meets this condition if a professional body—
a
determines that the person is guilty of misconduct of a kind prescribed for the purposes of this paragraph, and
b
takes in relation to that misconduct action of a kind so prescribed, and
c
imposes on the person a penalty of a kind so prescribed.
2
3
A “professional body” means—
a
the Institute of Chartered Accountants in England and Wales;
b
the Institute of Chartered Accountants of Scotland;
c
the General Council of the Bar;
d
the Faculty of Advocates;
e
the General Council of the Bar of Northern Ireland;
f
the Law Society;
g
the Law Society of Scotland;
h
the Law Society for Northern Ireland;
i
the Association of Accounting Technicians;
j
the Association of Chartered Certified Accountants;
k
the Association of Taxation Technicians;
l
any other prescribed body with functions relating to the regulation of a trade or profession.