Finance Act, 1992
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Tax representatives. |
108.—(1) The Commissioners may approve a person to act as a tax representative on behalf of— | |
(a) a non-State vendor referred to in subsection (3) of section 107 , and | ||
(b) a person authorised by the authorities of another Member State to operate a tax warehouse under the provisions of Article 12 of the Directive. | ||
(2) Approval of a tax representative shall be granted for such periods and shall be subject to such conditions, including the provision of security, as the Commissioners may prescribe in regulations under section 117 , and the Commissioners may at any time for reasonable cause and following such notice as is reasonable in the circumstances, revoke an approval or vary its terms. | ||
(3) A tax representative shall be liable for the payment of excise duty on excisable products delivered to the State by or on behalf of the persons specified in paragraphs (a) and (b) of subsection (1) on whose behalf the said representative is acting, and such excise duty shall be charged, levied and paid in the prescribed manner. | ||
(4) A tax representative who contravenes or fails to comply with any provision of this section or any regulations made thereunder, shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on summary conviction to a customs penalty of £1,000. | ||
(5) Any excisable products in respect of which an offence has been committed under this section, or any goods which are packed with or used in concealing such products, shall be liable to forfeiture, and where any such products are found in, on, or in any manner attached to, any vehicle or other conveyance, the said vehicle or other conveyance shall be deemed to have been made use of in the conveyance of the said products and shall also be liable to forfeiture. |