(a) is carried on in the course of providing legal or accountancy services, which do not otherwise consist of the carrying on of
(b) may reasonably be regarded as a necessary part of any other services provided in the course of providing legal or accountancy services;
(c) is not remunerated separately from the other services; and
(d) in the case of a contract of
Long-Term Insurance, does not assist in the conclusion or performance of the contract.