Restrictions on practice as registered valuer require individual and partnership registration; companies may not represent themselves as valuers.

Restriction on practice as a registered valuer mandates that no individual may practise, describe, or hold themselves out as a registered valuer under the Wealth Tax Act unless duly registered, and where practice is in partnership every partner must be registered; companies and other bodies corporate are prohibited from practising as or representing themselves as registered valuers for the purposes of the Act.

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