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Income And Corporation Taxes Act 1970 (C 10)

Volume 84: debated on Monday 28 October 1985

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38. In sections 481(3) and 490(3) (savings for solicitors in relation to certain requirements to furnish information to Inland Revenue) any reference to a solicitor shall include a reference to an incorporated practice within the meaning of the Solicitors (Scotland) Act 1980 and any reference to a solicitor's client shall, in relation to a solicitor who is a director, manager, secretary or employee of such a practice, be construed as a reference to a client of that practice.