Finance Act, 2001

Tax representatives.

113.—(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 112 , and

(b) a person authorised by the authorities of another Member State to operate a tax warehouse under Article 12 of the Directive.

(2) Approval of a tax representative shall be granted by the Commissioners for such periods and shall be subject to such conditions, including the provision of security, as they may prescribe under section 153 , 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.