{
  "url": "https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-regulations-2001/regulation-16",
  "json_url": "https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-regulations-2001/regulation-16.json",
  "legislation": "uksi/2001/4027",
  "legislation_title": "The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-regulations-2001",
  "path": "regulation/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Non resident taxpayers: requirement and provision for tax representatives",
  "text": "(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—\n(a) withdraw their approval of any person appointed as a tax representative for that non-resident taxpayer;\n(b) require that non-resident taxpayer to replace any tax representative with a different tax representative; and\n(c) oblige that non-resident taxpayer to request their approval for a person’s appointment as a replacement tax representative.\n(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).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/4027/regulation/16",
    "retrieved_at": "2026-10-29T07:18:29.478743+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}