48 VAT representatives [and security]
Value Added Tax Act 1994 (1994 c 23) | Legislation

48  VAT representatives [and security]

(1)     [Subsection (1ZA) applies where] any person—

(a)     is a taxable person for the purposes of this Act or, without being a taxable person, is a person who makes taxable supplies . . .;

[(b)     is not established, and does not have any fixed establishment, in the United Kingdom;

(ba)     is established in a country or territory in respect of which it appears to the Commissioners that the condition specified in subsection (1A) below is satisfied; and]

(c)     in the case of an individual, does not have his usual place of residence [or permanent address] in the United Kingdom,

.Ìý.Ìý..

[(1ZA)     The Commissioners may direct the person to secure that there is a UK-established person who is—

(a)     appointed to act on the person's behalf in relation to VAT, and

(b)     registered against the name of the person in accordance with any regulations under subsection (4).]

[(1A)     The condition mentioned in subsection (1)(ba) is that there are no arrangements in relation to the country or territory relating to VAT which—

(a)     have effect by virtue of an Order in Council under section 173 of the Finance Act 2006, and

(b)     contain provision of a kind mentioned

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