SCHEDULE 1U.K.AMENDMENTS OF THE TERRORISM ACT 2000

3.—(1) Section 21A (failure to disclose: regulated sector)(1) is amended as follows.U.K.

(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.”