(1)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.
(2)A person has the necessary qualification if he is a member of one of the following bodies—
the Institute of Chartered Accountants in England and Wales,
the Institute of Chartered Accountants in Scotland,
the Association of Certified Accountants,
the Institute of Chartered Accountants in Ireland, or
any other body of accountants established in the United Kingdom and recognised by the Secretary of State for the purposes of section 389(1)(a) of the M1Companies Act 1985,
or if he is a person who is for the time being authorised by the Secretary of State under section 389(1)(b) of that Act (or the corresponding provision of the M2Companies Act 1948) as being a person with similar qualifications obtained outside the United Kingdom.
(3)A Scottish firm has the necessary qualification if each of the partners in it has the necessary qualification.
(4)The following are disqualified from acting—
(a)a body corporate, except a Scottish firm;
(b)an officer [F1, 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.
[F2(d)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 section 736 of the Companies Act 1985) the landlord’s holding company, a subsidiary of the landlord or another subsidiary of the landlord’s holding company.
[F3(5A)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)Where the landlord is a local authority, a new town corporation or the Development Board for Rural Wales—
(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.
Textual Amendments
F1Words substituted by Landlord and Tenant Act 1987 (c. 31, SIF 75:1), s. 41, Sch. 2 para. 9(2)(a)
F2S. 28(4)(d)(e) added by Landlord and Tenant Act 1987 (c. 31, SIF 75:1), s. 41, Sch. 2 para. 9(2)(b)
Modifications etc. (not altering text)
C1S. 28 amended by Local Government Act 1985 (c. 51, SIF 81:1), s. 57(7), Sch. 13 para. 24 (as substituted by Housing (Consequential Provisions) Act 1985 (c. 71, SIF 61), s. 4, Sch. 2 para. 61) and Housing Act 1988 (c. 50, SIF 61), s. 79(12)
Marginal Citations