Related Commentary  

16(1)  This regulation specifies the requirements mentioned in regulation 14(2)(d).

16(2)  The first requirement specified in this regulation is that–

(a)a person who falls within section 698(2)(b) of ITTOIA 2005 is for the time being appointed by the account manager to be responsible for securing the discharge of the duties prescribed by paragraph (5) which fall to be discharged by the account manager, and

(b)his identity and the fact of his appointment have been notified to the Board by the account manager.

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