Tax representatives
This section has no associated Explanatory Memorandum
8. In regulation 14(4) of the Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001—
(a)in sub-paragraph (a) after “specify”, insert “(for such residence, see paragraph 156 of the Act)”, and
(b)after sub-paragraph (b), insert—
“In regulations 17(4)(a), 18(1)(e) and 19(5), “eligible” only refers to a person’s being so resident in the United Kingdom.”.