This section has no associated Explanatory Notes
49E+W+SIn section 86 (authorised excuses for failures as to return and declarations)—
(a)in subsection (1A), for “or solicitor” substitute “ , solicitor or authorised person ”, and
(b)after that subsection insert—
“(1B)In subsection (1A) “authorised person” means a person (other than a barrister or solicitor) who, for the purposes of the Legal Services Act 2007, is an authorised person in relation to an activity which constitutes the exercise of a right of audience (within the meaning of that Act).”