(1) The Council may remove the name of a person from the register of the Institute if the Council is satisfied that that person is unfit to practice the profession of taxation.

(2) A person whose name has been remove from the register of the Institute may have the name restored if the Council is satisfied that that person has subsequently become a fit and proper person to practice the profession of taxation.

(3) The name of a member shall not be remove from the register of the Institute for professional misconduct unless the Disciplinary Committee has made a report to the Council that the member concerned is liable for professional misconduct after due inquiry.