Finance Act 1994
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Change 1
35 Fiscal representatives: supplementary.
(1) Regulations may make provision about— (a) the manner in which a person is to be appointed as a fiscal representative, and (b) the circumstances in which a person is to be treated as having ceased to be a fiscal representative. (2) If any aircraft operator who is required to have a fiscal representative fails to appoint such a representative before the prescribed time, his failure shall attract a penalty under section 9 above. (3) Any failure of a fiscal representative to give any notice which he is required to give by regulations under section 34(5)(b) above shall attract a penalty under section 9 above.
35 Fiscal representatives: supplementary.
(1) Regulations may make provision about— (a) the manner in which a person is to be appointed as a fiscal representative, and (b) the circumstances in which a person is to be treated as having ceased to be a fiscal representative. (2) If any aircraft operator who is required to have a fiscal representative fails to appoint such a representative before the prescribed time, his failure shall attract a penalty under section 9 above. (3) Any failure of a fiscal representative to give any notice which he is required to give by regulations under section 34(5)(b) above shall attract a penalty under section 9 above.
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