# The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001, Regulation 20: Non resident taxpayers: requirement and provision for tax representatives


In this Part “eligible to act as a tax representative” is to be construed with reference to section 33(1) of the Act which provides that a tax representative must be resident in the United Kingdom.

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Source: https://www.legislation.gov.uk/uksi/2001/4027/regulation/20 (the official version)
Page: https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-regulations-2001/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.