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(1) A person shall not practise as a chartered tax practitioner or tax practitioner or profess to practise as a chartered tax practitioner or tax practitioner, unless that person

(a) is a registered member of the Institute and has the name of that person on the Register of chartered tax practitioners or tax practitioners published by the Council, and

(b) holds an unexpired certificate to practise.

(2) For purposes of this section, “practice” means a person

(a) engaging in the practice of taxation or professing to practise as a chartered tax practitioner, tax practitioner or tax adviser,

(b) offering to perform or performing a tax service,

(c) rendering professional service or assisting in respect of matters that in principle or detail relate to taxation, or

(d) Rendering any other services prescribed by the Council by Regulations to be service constituting practice as a chartered tax practitioner or tax practitioner in consideration of remuneration received or receivable by a person or in partnership with another person.