CGT - professionals being secondary liable for the tax

Bronte

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Could someone please explain to me how a solicitor/accountant/estate agent could be secondarily liable for a self assessment tax, specifically CGT in relation to residents and non residents. I've searched revenue.ie everywhere I could think of but cannot find any mention of this secondary liability.
 
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Bronte,

my notes on CGT (Dunlin solicitors bar assoc. lecture 2002) tell me section 1034 of the Taxes Consolidation Act 1997 applies.

J
 
Thanks Juke, I just don't happen to have a copy of that document on me....... Could you tell me what it says maybe?