34Effect 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.