Part 2 AGGREGATES LEVY
Non-resident taxpayers
34 Effect of appointment of tax representatives
1
The tax representative of a non-resident taxpayer shall be entitled to act on the non-resident taxpayer’s behalf for the purposes of any provision made by or under this Part.
2
The tax representative of a non-resident taxpayer shall be under a duty, except to such extent as the Commissioners by regulations otherwise provide, to secure the non-resident taxpayer’s compliance with, and discharge of, the obligations and liabilities to which the non-resident taxpayer is subject by virtue of any provision made by or under this Part (including obligations and liabilities arising or incurred before he became the non-resident taxpayer’s tax representative).
3
A person who is or has been the tax representative of a non-resident taxpayer shall be personally liable—
a
in respect of any failure while he is or was the non-resident taxpayer’s tax representative to secure compliance with, or the discharge of, any obligation or liability to which subsection (2) above applies, and
b
in respect of anything done in the course of, or for purposes connected with, acting on the non-resident taxpayer’s behalf,
as if the obligations and liabilities to which subsection (2) above applies were imposed jointly and severally on the tax representative and the non-resident taxpayer.
4
A tax representative shall not be liable by virtue of this section to be registered for the purposes of aggregates levy; but the Commissioners may by regulations—
a
require the registration of the names of tax representatives against the names of the non-resident taxpayers of whom they are the representatives;
b
make provision for the deletion of the names of persons who cease to be tax representatives.
5
A tax representative shall not by virtue of this section be guilty of any offence except in so far as—
a
he has consented to, or connived in, the commission of the offence by the non-resident taxpayer;
b
the commission of the offence by the non-resident taxpayer is attributable to any neglect on the part of the tax representative; or
c
the offence consists in a contravention by the tax representative of an obligation which, by virtue of this section, is imposed both on the tax representative and on the non-resident taxpayer.