...
(1) For this Act, a law practice receives money when—
(a) the practice obtains possession or control of it directly; or
(b) the practice obtains possession or control of it indirectly as a result of its delivery to an associate of the practice; or
(c) the practice, or an associate of the practice (otherwise than in a private and personal capacity) is given a power to deal with the money on behalf of another person.
...