Non resident taxpayers: requirement and provision for tax representatives
17.—(1) This regulation applies in a case where the Commissioners require the appointment of a tax representative under regulation 14(4)(a) and the non-resident taxpayer—
(a)becomes liable to a penalty under paragraph 114(3) of the Act (penalty for failing in obligation to request Commissioners' approval of tax representative), or
(b)unreasonably fails to obtain the Commissioners' approval in accordance with regulation 14(4)(b) (approval of tax representative).
(2) Where this regulation applies, the Commissioners may give a direction requiring a specified person to be treated as the appointed and approved tax representative of that non-resident taxpayer from a specified date.
(3) Accordingly a person specified in a direction under paragraph (2) shall be treated as the tax representative of the non-resident taxpayer from the specified date until such date as the Commissioners may specify in a further direction.
(4) The Commissioners may only specify a person under paragraph (3) who—
(a)is eligible to act as a tax representative, and
(b)is suitable in all the circumstances to be the tax representative for the relevant non-resident taxpayer.
(5) The Commissioners may give a direction requiring a specified person to be treated as the appointed and approved tax representative of a non-resident taxpayer as a replacement for a person specified in a direction under paragraph (2) of this regulation.
(6) Paragraphs (3) and (4) apply in relation to paragraph (5) in corresponding manner as they apply to paragraph (2).
(7) Regulations 15 and 16 do not apply in relation to a person specified in a direction under this regulation.