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16.—(1) The Commissioners may, with effect from a date or dates they specify, for good cause and by way of written notice served on the non-resident taxpayer—
(a)withdraw their approval of any person appointed as a tax representative for that non-resident taxpayer,
(b)require that non-resident taxpayer to replace any tax representative with a different tax representative, and
(c)oblige that non-resident taxpayer to request their approval for a person’s appointment as a replacement tax representative.
(2) Regulations 14(5) and (6) shall apply for the purposes of this regulation in corresponding manner as they apply for the purposes of regulation 14(4).
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