34 Fiscal representatives
Finance Act 1994 (1994 c 9) | Legislation

34  Fiscal representatives

(1)     An aircraft operator who—

(a)     is or is liable to be registered, and

(b)     does not meet the requirements of subsection (3) below,

is required to have a fiscal representative.

(2)     In this Chapter “fiscal representative”, in relation to an aircraft operator, means a person who meets those requirements and stands appointed by the operator for the purposes of this section.

(3)     A person meets the requirements of this subsection if—

(a)     he has any business establishment

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