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Finance Act 1994
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Rhagor o Adnoddau
Changes over time for: Section 34
Alternative versions:
- 03/05/1994- Amendment
- 31/07/1998- Amendment
- 17/07/2012- Amendment
- 01/04/2013
Point in time
Status:
Point in time view as at 01/04/2013.
Changes to legislation:
Finance Act 1994, Section 34 is up to date with all changes known to be in force on or before 27 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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34 Fiscal representatives.U.K.
(1)An aircraft operator who—
(a)is or is liable to be registered, and
(b)does not meet the requirements of subsection (3) below,
is required to have a fiscal representative.
(2)In this Chapter “fiscal representative”, in relation to an aircraft operator, means a person who meets those requirements and stands appointed by the operator for the purposes of this section.
(3)A person meets the requirements of this subsection if—
(a)he has any business establishment or other fixed establishment in the United Kingdom, or
(b)if he is an individual, he has his usual place of residence in the United Kingdom.
(4)Where any person is appointed under this section to be the fiscal representative of any aircraft operator (in this section referred to as his “principal”), then, subject to subsection (5) below [F1and section 34A], the fiscal representative—
(a)shall be entitled to act on his principal’s behalf for any of the purposes of the enactments relating to duty,
(b)shall, subject to such provisions as may be made by regulations, secure (where appropriate by acting on his principal’s behalf) his principal’s compliance with and discharge of the obligations and liabilities to which his principal is subject by virtue of those enactments, and
(c)shall be personally liable in respect of any failure of his principal to comply with or discharge any such obligation or liability as if the obligations and liabilities imposed on his principal were imposed jointly and severally on the fiscal representative and his principal.
(5)A fiscal representative shall not be liable by virtue of subsection (4) above himself to be registered F2..., but regulations may—
(a)require the names of fiscal representatives to be shown in such manner as may be prescribed against the names of their principals in the register kept under [F3section 33 or 33A above] , and
(b)make it the duty of a fiscal representative, for the purposes of registration, to notify the Commissioners, within such period as may be prescribed, that his appointment has taken effect or has ceased to have effect.
Textual Amendments
F1Words in s. 34(4) inserted (31.7.1998) by 1998 c. 36, s. 15(2)
F2Words in s. 34(5) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 23 para. 12(a)
F3Words in s. 34(5)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 12(b)
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