(1)Subject to the following provisions of this section, where—
(a)the appointment of any person to be the fiscal representative of an aircraft operator contains a statement that the appointment is made for administrative purposes only,
(b)the operator has complied with any obligations for the provision of security imposed, in relation to appointments containing such statements, by any general directions given by the Commissioners, and
(c)the operator is not for the time being in contravention of any requirement to provide any security that he is required to provide under section 36 below,
that appointment shall have effect in accordance with subsection (2) below.
(2)Where the appointment of any person as a fiscal representative has effect in accordance with this subsection section 34(4)(b) and (c) above shall be taken, in the case of that person—
(a)not to impose any requirement on the representative to secure the payment of amounts of duty which are or may become due from his principal, and
(b)not to make him personally liable either to pay any such amounts or in respect of any failure by his principal to pay them.
(3)The security that may be required by general directions given by the Commissioners for the purposes of this section is any such security for the payment of amounts of duty which are or may become due from the person providing the security as may be determined in accordance with the directions.
(4)The power of the Commissioners under section 36 below to require the provision of security shall not include any power to require a fiscal representative of an aircraft operator whose appointment has effect in accordance with subsection (2) above to provide any security for the payment of amounts of duty which are or may become due from his principal.
(5)In this section references to an amount of duty include references to any penalty or interest that is recoverable as if it were an amount of duty, but only in so far as the penalty or interest is in respect of a failure by an aircraft operator to pay an amount of duty, or to pay such an amount before a certain time.]
Textual Amendments
F1S. 34A inserted (31.7.1998) by 1998 c. 36, s. 15(1)