# The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001, 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).

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Source: https://www.legislation.gov.uk/uksi/2001/4027/regulation/16 (the official version)
Page: https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-regulations-2001/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.