Section 23

by substituting for the word “accountants” in the marginal note the words “tax agents”;

by substituting for the words “an accountant” wherever they appear in subsection (1), including in paragraph (a)

and subparagraph (a)(i) of the proviso the words “a tax agent”; and

by substituting for the word “accountant” where it first appears in subsection (3) the words “tax agent”.

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Finance