Part I Customs and Excise

Chapter IV Air Passenger Duty

Persons liable for the duty

35 Fiscal representatives: supplementary.

(1)

Regulations may make provision about—

(a)

the manner in which a person is to be appointed as a fiscal representative, and

(b)

the circumstances in which a person is to be treated as having ceased to be a fiscal representative.

(2)

If any aircraft operator who is required to have a fiscal representative fails to appoint such a representative before the prescribed time, his failure shall attract a penalty under section 9 above.

(3)

Any failure of a fiscal representative to give any notice which he is required to give by regulations under section 34(5)(b) above shall attract a penalty under section 9 above.