Point in time view as at 01/06/2002.
There are currently no known outstanding effects for the Finance Act 1994, Section 35.
(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.
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