Regulation 6 Appointment
(1)
An operator who is required to have a fiscal representative shall appoint such a representative–
(a)
within seven days of the day on which he is required by section 34(1) of the Act to have a fiscal representative; or
(b)
where–
(i)
a fiscal representative (“his representative”) ceases to act for him, and
(ii)
he continues to be required by section 34(1) of the Act to have a fiscal representative,
within seven days of the day on which his representative ceased to act for him.
(2)
A fiscal representative shall give to the Commissioners written notice of his appointment, within seven days of his being appointed.
(3)
A notice given in accordance with paragraph (2) above shall contain the information set out in Schedule 2.