PART IITAX REPRESENTATIVES

Termination of appointment5.

The appointment of a person in pursuance of the first requirement mentioned in regulation 3(2) shall be treated as terminated in circumstances where—

(a)

the Board have reason to believe that the person concerned —

(i)

has failed to secure the discharge of any of the duties prescribed by regulation 4, or

(ii)

does not have adequate resources to discharge those duties; and

(b)

the Board have notified the institution and that person that they propose to treat his appointment as having terminated with effect from the date specified in the notice.