PART IIIFISCAL REPRESENTATIVES
Appointment6
1
An operator who is required to have a fiscal representative shall appoint such a representative–
a
within seven days of the day on which he is required by section 34(1) of the Act to have a fiscal representative; or
b
where–
i
a fiscal representative (“his representative”) ceases to act for him, and
ii
he continues to be required by section 34(1) of the Act to have a fiscal representative,
within seven days of the day on which his representative ceased to act for him.
2
A fiscal representative shall give to the Commissioners written notice of his appointment, within seven days of his being appointed.
3
A notice given in accordance with paragraph (2) above shall contain the information set out in Schedule 2.
Ceasing to act as a fiscal representative7
1
Where a person ceases to act as a fiscal representative for an operator he shall, within seven days, give written notice of that fact to the Commissioners.
2
A person shall be treated as having ceased to act as a fiscal representative if–
a
he gives notice in accordance with paragraph (1) above;
b
his principal gives the Commissioners notice that his appointment is terminated;
c
he is imprisoned in pursuance of the order of any court whether in the United Kingdom or elsewhere;
d
he becomes bankrupt or insolvent whether in the United Kingdom or elsewhere; or
e
he ceases to meet the requirements of section 34(3) of the Act.
Inclusion of particulars in register of operators8
Where the Commissioners receive notice that a person has been appointed as the fiscal representative of an operator they shall include his name in the entry in the register relating to that operator.