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The Air Passenger Duty Regulations 1994
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- UK Statutory Instruments
- 1994 No. 1738
- PART III
- Regulation 7
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Ceasing to act as a fiscal representative
7.—(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.
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