Finance Act 2014

171 Appointment of UK representative

(1) The Commissioners may by notice given to a registrable person require the person to appoint a United Kingdom representative.

(2) The representative must be a person approved by the Commissioners for the purposes of this section.

(3) The Commissioners may give such a notice only if they consider that the registrable person usually lives in or, if a body corporate, is legally constituted in a country or territory with which the United Kingdom does not have satisfactory arrangements for the enforcement of liabilities.

(4) The notice must specify the date by which the representative must be appointed.

(5) That date must not be less than 30 days after the date when the notice was given (and must not be before 1 December 2014).

(6) It is for the registrable person to decide whether the representative is to have responsibility—

(a) for making returns in respect of general betting duty, pool betting duty or remote gaming duty on behalf of the registrable person, or

(b) for making such returns and for discharging the registrable person’s liability to general betting duty, pool betting duty or remote gaming duty.

(7) The notice may be combined with a notice under section 170, and in such a case any requirement contained in the notice under that section ceases to have effect if the registrable person appoints a representative with the responsibilities mentioned in subsection (6)(b).

(8) Any requirement imposed by the notice has no effect at any time when—

(a) the registrable person is entitled under Chapter 2 of Part 1 of FA 1994 to require a review of, or to bring an appeal against, the decision to give the notice,

(b) an appeal may ordinarily be brought against a decision on such a review or appeal, or

(c) proceedings on such a review, appeal or further appeal are in progress.