From 6 April 2024 an account manager who falls within head (f) in E3.321 above must meet one of the following three requirements1.
The first requirement is that a person who falls within ITTOIA 2005, s 698(2)(b) is for the time being appointed by the account manager to be responsible for securing the discharge of the duties of the account manager under the ISA regulations and his identity and the fact of his appointment have been notified
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