171 Appointment of UK representative
Finance Act 2014 (2014 c 26) | Legislation

171  Appointment of UK representative

(1)     The Commissioners may by notice given to a registrable person require the person to appoint a United Kingdom representative.

(2)     The representative must be a person approved by the Commissioners for the purposes of this section.

(3)     The Commissioners may give such a notice only if they consider that the registrable person usually lives in or, if a body corporate, is legally constituted in a country or territory

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