Sch 21 para 49
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).