76.—(1) For the purposes of section 100G of CEMA 1979 the Commissioners may approve revenue traders who wish to act as the agent of vendors and register them as registered excise dealers and shippers in accordance with section 100G(2) of CEMA 1979.
(2) A revenue trader who has been so approved and registered shall be known as a tax representative.
(3) The Commissioners must not approve a revenue trader as a tax representative unless—
(a)that trader has a business establishment or other fixed establishment in the United Kingdom; or
(b)if that trader is an individual, that individual's usual place of residence is in the United Kingdom.
(4) The approval and registration of tax representatives, in addition to any conditions or restrictions imposed on them by the Commissioners under section 100G(4) of CEMA 1979, is subject to the conditions and restrictions prescribed in a notice published by the Commissioners.