Prospective
32Eligibility to be tax representativeS
(1)A person is eligible to be a tax representative if—
(a)the person has a business establishment or other fixed establishment in an EEA State, and
(b)none of the disqualifications in subsection (2) applies to the person.
(2)The following persons may not be appointed as a tax representative—
(a)a body corporate—
(i)that is in liquidation,
(ii)that is in administration under Part 2 of the Insolvency Act 1986 or Part 3 of the Insolvency (Northern Ireland) Order 1989,
(iii)for which an administrative receiver (as defined in section 251 of the Insolvency Act 1986) has been appointed,
(b)an individual—
(i)who is subject to a bankruptcy restrictions order under section 155 of the Bankruptcy (Scotland) Act 2016,
(ii)who is incapacitated (within the meaning of the Adults with Incapacity (Scotland) Act 2000),
(iii)who is serving a sentence of imprisonment (including any period of early release in relation to that sentence) or remanded in custody in the United Kingdom,
(iv)who is detained in hospital under the Mental Health (Care and Treatment) (Scotland) Act 2003,
(c)an individual or partnership—
(i)whose estate is sequestrated under the Bankruptcy (Scotland) Act 2016,
(ii)whose estate is subject to a protected trust deed (see section 163 of the Bankruptcy (Scotland) Act 2016),
(d)a body corporate, individual or partnership to which circumstances in any jurisdiction apply that are analogous to any of the circumstances described in paragraphs (a) to (c).