Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1994

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

35Fiscal 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.

Yn ôl i’r brig

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