Modifications etc. (not altering text)
C1Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)
C2Pt. 1 applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 7
C3Pt. 1 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.
(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)