Regulation 16 Non resident taxpayers: requirement and provision for tax representatives
(1)
The Commissioners may, with effect from a date or dates they specify, for good cause and by way of written notice served on the non-resident taxpayer—
(a)
withdraw their approval of any person appointed as a tax representative for that non-resident taxpayer;
(b)
require that non-resident taxpayer to replace any tax representative with a different tax representative; and
(c)
oblige that non-resident taxpayer to request their approval for a person’s appointment as a replacement tax representative.
(2)
Regulations 14(5) and (6) shall apply for the purposes of this regulation in corresponding manner as they apply for the purposes of regulation 14(4).