Finance Act, 2001
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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. |