58 Rights and duties of tax representatives.U.K.
(1)Where a person is an insurer’s tax representative at any time, the tax representative—
(a)shall be entitled to act on the insurer’s behalf for the purposes of legislation relating to insurance premium tax,
(b)shall secure (where appropriate by acting on the insurer’s behalf) the insurer’s compliance with and discharge of the obligations and liabilities to which the insurer is subject by virtue of legislation relating to insurance premium tax (including obligations and liabilities arising before the person became the insurer’s tax representative), and
(c)shall be personally liable in respect of any failure to secure the insurer’s compliance with or discharge of any such obligation or liability, and in respect of anything done for purposes connected with acting on the insurer’s behalf,
as if the obligations and liabilities imposed on the insurer were imposed jointly and severally on the tax representative and the insurer.
(2)A tax representative shall not be liable by virtue of subsection (1) above himself to be registered under this Part, but regulations may—
(a)require the registration of the names of tax representatives against the names of the insurers in any register kept under this Part;
(b)make provision for the deletion of the names of persons who cease to be tax representatives.
(3)A tax representative shall not by virtue of subsection (1) above be guilty of any offence except in so far as—
(a)the tax representative has consented to, or connived in, the commission of the offence by the insurer,
(b)the commission of the offence by the insurer is attributable to any neglect on the part of the tax representative, or
(c)the offence consists in a contravention by the tax representative of an obligation which, by virtue of that subsection, is imposed both on the tax representative and on the insurer.
(4)Subsection (1)(b) above shall have effect subject to such provisions as may be made by regulations.