Introductory Text
PART I GENERAL
1.Citation and commencement
2.Interpretation
PART II TAX REPRESENTATIVES
3.Accounts held with relevant European institutions
4.Prescribed duties of tax representatives
5.Termination of appointment
6.Powers and liabilities of tax representative
7.Effect of section 326B(3) of the Taxes Act
PART III AMENDMENTS TO THE PRINCIPAL REGULATIONS
8.In regulation 2(1)— (a) after the definition of “the Board”...
9.In regulation 5— (a) in paragraph (1) after the words...
10.In regulation 11— (a) in paragraph (a) for the words...
11.In regulation 16 after the word “inspection” there shall be...
Signature
Explanatory Note