- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
There are currently no known outstanding effects for the The Overseas Insurers (Tax Representatives) Regulations 1999, Section 13.
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13.—(1) An overseas insurer to whom notice has been given of a decision of the Board–
(a)refusing to approve a person nominated by him as his tax representative,
(b)withdrawing their approval of a person nominated by him as his tax representative,
(c)appointing a person to be his tax representative,
(d)that arrangements made under regulation 11 are no longer in force,
(e)refusing to agree to release him from the requirement that there be a tax representative, or
(f)to withdraw from their agreement to release him from the requirement that there be a tax representative,
may appeal against the decision contained in that notice by notice given to the Board within the period of thirty days after the date of the notice of the decision in question.
(2) A person to whom notice has been given of a decision of the Board appointing him to be the tax representative of an overseas insurer under regulation 10 may appeal against the decision contained in that notice within the period of thirty days after the date of the notice of that decision.
F1(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) The like provisions as are contained in Part V of the Management Act (appeals and other proceedings) F2... apply to an appeal under this regulation and the [F3tribunal, on an appeal notified to it, shall] confirm the decision contained in the notice unless F4... satisfied that it ought to be quashed.
(5) Where an overseas insurer appeals against a decision of the Board referred to in sub-paragraph (a), (b), (d), (e) or (f) of paragraph (1), and the decision of the Board is confirmed on appeal, the period of three months within which he must nominate another person, or a person, as his tax representative does not begin until such time as there is no possibility of a further appeal against that decision.
(6) Where an overseas insurer appeals against a decision of the Board appointing a person to be his tax representative, or the person appointed by the Board to be the tax representative of an overseas insurer appeals against the decision of the Board appointing him, and the decision of the Board is confirmed on appeal, the date of the appointment of that person is the first date on which there is no possibility of a further appeal against that decision.
(7) Where an overseas insurer appeals against a decision of the Board referred to in sub-paragraph (a) of paragraph (1) and the decision of the Board is quashed on appeal, the date of the appointment of the person nominated as the tax representative of the overseas insurer is the first date on which there is no possibility of a further appeal against the decision quashing the decision of the Board.
Textual Amendments
F1Reg. 13(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 58(2)
F2Words in reg. 13(4) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 58(3)(a)
F3Words in reg. 13(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 58(3)(b)
F4Words in reg. 13(4) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 58(3)(c)
Commencement Information
I1Reg. 13 in force at 6.4.1999, see reg. 1
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