Part I Customs and Excise
Chapter IV Air Passenger Duty
Persons liable for the duty
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.