PART 3General betting duty, pool betting duty and remote gaming duty
CHAPTER 4General
Security and enforcement
171Appointment of UK representative
1
The Commissioners may by notice given to a registrable person require the person to appoint a United Kingdom representative.
2
The representative must be a person approved by the Commissioners for the purposes of this section.
3
The Commissioners may give such a notice only if they consider that the registrable person usually lives in or, if a body corporate, is legally constituted in a country or territory with which the United Kingdom does not have satisfactory arrangements for the enforcement of liabilities.
4
The notice must specify the date by which the representative must be appointed.
5
That date must not be less than 30 days after the date when the notice was given (and must not be before 1 December 2014).
6
It is for the registrable person to decide whether the representative is to have responsibility—
a
for making returns in respect of general betting duty, pool betting duty or remote gaming duty on behalf of the registrable person, or
b
for making such returns and for discharging the registrable person's liability to general betting duty, pool betting duty or remote gaming duty.
7
The notice may be combined with a notice under section 170, and in such a case any requirement contained in the notice under that section ceases to have effect if the registrable person appoints a representative with the responsibilities mentioned in subsection (6)(b).
8
Any requirement imposed by the notice has no effect at any time when—
a
the registrable person is entitled under Chapter 2 of Part 1 of FA 1994 to require a review of, or to bring an appeal against, the decision to give the notice,
b
an appeal may ordinarily be brought against a decision on such a review or appeal, or
c
proceedings on such a review, appeal or further appeal are in progress.