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The Taxation of Income from Land (Non-residents) Regulations 1995
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Registration by prescribed persons
7.—(1) The person prescribed by paragraph (2) below shall, within the period of 30 days following the date specified in paragraph (3) below, register with the Board the following details—
(a)his name and address, and
(b)his tax office reference, if he has one.
(2) The person prescribed by this paragraph is any person who is—
(a)an agent in respect of the Schedule A business, or part thereof, of a non-resident, and
(b)a person prescribed by regulation 3 in respect of that business or that part.
(3) The date specified in this paragraph is the date on which the agent became a person prescribed by regulation 3 in respect of that business or that part.
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