Service charges
C1C228 Meaning of “qualified accountant”. C3
C4F41
The reference to a “
qualified accountant
” in section 21(6)
(certification of summary of information about relevant costs) is to a person who, in accordance with the following provisions, has the necessary qualification and is not disqualified from acting.
F12
A person has the necessary qualification if he is eligible for appointment as a F2statutory auditor under Part 42 of the Companies Act 2006 .
F53
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
The following are disqualified from acting—
F6a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
an officer F7, employee or partner of the landlord or, where the landlord is a company, of an associated company;
c
a person who is a partner or employee of any such officer or employee.
F8d
an agent of the landlord who is a managing agent for any premises to which any of the costs covered by the summary in question relate;
e
an employee or partner of any such agent.
5
For the purposes of subsection (4)(b) a company is associated with a landlord company if it is (within the meaning of F3section 1159 of the Companies Act 2006) the landlord’s holding company, a subsidiary of the landlord or another subsidiary of the landlord’s holding company.
F95A
For the purposes of subsection (4)(d) a person is a managing agent for any premises to which any costs relate if he has been appointed to discharge any of the landlord’s obligations relating to the management by him of the premises and owed to the tenants who may be required under the terms of their leases to contribute to those costs by the payment of service charges.
6
a
the persons who have the necessary qualification include members of the Chartered Institute of Public Finance and Accountancy, and
b
subsection (4)(b)
(disqualification of officers and employees of landlord) does not apply.