63 Enforcement agents

63  Enforcement agents

(1)     This section and section 64 apply for the purposes of Schedule 12.

(2)     An individual may act as an enforcement agent only if one of these applies—

(a)     he acts under a certificate under section 64;

(b)     he is exempt;

(c)     he acts in the presence and under the direction of a person to whom paragraph (a) or

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