Telegraphic transfer
calculation of interest, 25n(iii)
for payment of costs, 19n(vi)–(viii)
not received, 22n(vi)
Telegraphic transfer fees
client money, 13n(i)(c)
included with payment of costs, 19(1)(a)(iii)
Telephone instructions, withdrawal from client account, 23n(i)
Test procedures, accountant’s reports, 42
Third parties, payments to legal aid practitioners, 21(2), 21n(iv)–(v)
Third party operation of joint account, 10(1), 10(3), 10(4)
Time of accounting, sum in lieu of interest, 25n(i)
Time of delivery, accountant’s reports, 35(1), 35n(i), 36(5), 36n(ii)
Titles, client accounts, 14(3), 14n(ii), 14n(v)
Total liabilities to clients, 32(7), 42(1)(f)
netting off of debits and credits not allowed, 32n(x), 42n(ii)
Transactions, small number of, waiver of accountant’s reports, 35n(ix), 49
Transfers between client accounts, 22(1)(d), 22(2)(d)
Transfers between general client accounts, 23(2)
Transfers between clients
general client account, 30(1)
private loans, 30(2)
Transfers of costs, 19(3)
Transitional accounting period, accountant’s reports, 50(5)
Translators, fees, 2n(v)
Travel agents, charges, 2n(v), 19n(ii)
Tribunal see Solicitors Disciplinary Tribunal
Trivial breaches, 47n(iv)–(v)
alleged, but showing significant differences, 47n(vi)
Trust
interest, 24n(iv)
meaning, 2(2)(y)
money subject to, 13n(vii)
Trustee
meaning, 2(2)(y)
personal capacity, exempt from rules, 4n(iii)
retirement, 4n(iv)
Trustees
controlled trusts, 2(2)(h), 2n(iv)
occupational pension schemes, 9
client money or controlled trust money, 9n(iv), 13n(iii), app.1, app.2
compliance with rules, 9
interest, 24n(viii)
record keeping, 32n(ii)(a)
register of appointments, 32(12)
reporting accountant, test procedures, 42(1)(l)
retention of accounting records, 32(9)(c)
personal capacity, exemption from rules, 4n(iii)
recognised bodies, 31n(ii)
Trustees in bankruptcy
client money, 13n(i)(a), app.1, app.2
compliance with rules, 9
interest, 24n(viii)
record keeping, 32n(ii)(a)
register of appointments, 32(12)
reporting accountant, test procedures, 42(1)(l)
retention of accounting records, 32(9)(c)
use of client accounts, 9(3)
Two or more places of business
separate accountant’s reports, 48(a)
separate accounting periods, 48(b)
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