15 Fiscal representatives
Finance Act 1998 (1998 c 36) | Legislation

Air passenger duty

15  Fiscal representatives

(1)     After section 34 of the Finance Act 1994 (fiscal representatives) there shall be inserted the following section—

“34A Administrative representatives

(1)     Subject to the following provisions of this section, where—

(a)     the appointment of any person to be the fiscal representative of an aircraft operator contains a statement that the appointment is made for administrative purposes only,

(b)     the operator has complied with any obligations for the provision of security imposed, in relation to appointments containing such statements, by any general directions given by the Commissioners, and

(c)     the operator

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