SCHEDULE 1AMENDMENTS OF THE TERRORISM ACT 2000
I13
1
Section 21A (failure to disclose: regulated sector)5 is amended as follows.
2
In subsection (2), after “committed” insert “or attempted to commit”.
3
In subsection (5)—
a
in paragraph (b), after “a professional legal adviser” insert “or relevant professional adviser”, and
b
at the end of that paragraph insert—
; or
c
subsection (5A) applies to him.
4
After that subsection insert—
5A
This subsection applies to a person if—
a
the person is employed by, or is in partnership with, a professional legal adviser or relevant professional adviser to provide the adviser with assistance or support,
b
the information or other matter comes to the person in connection with the provision of such assistance or support, and
c
the information or other matter came to the adviser in privileged circumstances.
5
In subsection (8), after “a professional legal adviser” insert “or relevant professional adviser”.
6
After subsection (14) insert—
15
In this section “relevant professional adviser” means an accountant, auditor or tax adviser who is a member of a professional body which is established for accountants, auditors or tax advisers (as the case may be) and which makes provision for—
a
testing the competence of those seeking admission to membership of such a body as a condition for such admission; and
b
imposing and maintaining professional and ethical standards for its members, as well as imposing sanctions for non-compliance with those standards.