Section 226 | Meaning of “relevant individual” and “officer”

(1)For the purposes of this Chapter “relevant individual”, in relation to a tax adviser that is an organisation with fewer than six officers, means—

(a)each individual who works for the tax adviser and who plays a significant role in—

(i)the making of decisions about how the whole or a substantial part of the tax adviser activities of the organisation are to be managed or organised, or

(ii)the actual managing or organising of the whole or a substantial part of those activities, and

(b)each officer of the tax adviser who is not within paragraph (a).

(2)For the purposes of this Chapter “relevant individual”, in relation to a tax adviser that is an organisation with six or more officers, means—

(a)each individual who works for the tax adviser and who plays a significant role in—

(i)the making of decisions about how the whole or a substantial part of the tax adviser activities of the organisation are to be managed or organised, or

(ii)the actual managing or organising of the whole or a substantial part of those activities, and

(b)if the organisation has fewer than five officers within paragraph (a), each officer of the tax adviser nominated by the adviser to be a relevant individual (see section 227(4) (registration conditions)).

(3)In this Chapter “officer” means—

(a)in relation to a company, a director;

(b)in relation to a body corporate whose affairs are managed by its members, a member who exercises functions of management with respect to it;

(c)in relation to a body corporate not within paragraph (a) or (b), an officer of the body whose functions correspond to those of a director of a company;

(d)in relation to a partnership, a partner;

(e)in relation to any other organisation, a person who exercises functions of management with respect to it.