Procedure for registration, de-registration etc
24(1)The Commissioners may make regulations about registration.
(2)Regulations under this paragraph may in particular make provision about—
(a)the procedure for applying for registration (including provision requiring applications to be made electronically),
(b)the timing of applications,
(c)the information to be provided,
(d)the giving of registration notices and the making of appeals against them,
(e)the procedure for compulsory registration under paragraph 23,
(f)notification of changes to the register,
(g)de-registration, and
(h)re-registration after a person ceases to be registered.
(3)The regulations may permit HMRC to make registration, or continued registration, subject to conditions.
(4)Those conditions may in particular require—
(a)the provision of security for the payment of machine games duty, and
(b)(in the case of a foreign person) the appointment of a United Kingdom representative with responsibility for discharging liability to machine games duty.
(5)In sub-paragraph (4) “foreign person” means a person who—
(a)in the case of an individual, is not usually resident in the United Kingdom,
(b)in the case of a body corporate, does not have an established place of business in the United Kingdom, and
(c)in any other case, does not include an individual who is usually resident in the United Kingdom.
(6)The regulations may include provision for the registration of groups of persons; and may provide for the modification of the provisions of this Part of this Schedule in their application to groups.
(7)The modifications may, for example, include a modification ensuring that, where a representative member of a group is registered in place of the members, each member will be jointly and severally liable for the duty payable by the representative member on behalf of the group.