{
  "url": "https://openlegislation.uk/air-passenger-duty-regulations-1994/regulation-7",
  "json_url": "https://openlegislation.uk/air-passenger-duty-regulations-1994/regulation-7.json",
  "legislation": "uksi/1994/1738",
  "legislation_title": "The Air Passenger Duty Regulations 1994",
  "legislation_url": "https://openlegislation.uk/air-passenger-duty-regulations-1994",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Ceasing to act as a fiscal representative",
  "text": "(1) Where a person ceases to act as a fiscal representative for an operator he shall, within seven days, give written notice of that fact to the Commissioners.\n(2) A person shall be treated as having ceased to act as a fiscal representative if–\n(a) he gives notice in accordance with paragraph (1) above;\n(b) his principal gives the Commissioners notice that his appointment is terminated;\n(c) he is imprisoned in pursuance of the order of any court whether in the United Kingdom or elsewhere;\n(d) he becomes bankrupt or insolvent whether in the United Kingdom or elsewhere; or\n(e) he ceases to meet the requirements of section 34(3) of the Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "uksi/2012/2404",
      "affecting_title": "The Tribunals, Courts and Enforcement Act 2007 (Consequential Amendments) Order 2012"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2006/1722",
      "affecting_title": "The Enterprise Act 2002 (Disqualification from Office: General) Order 2006"
    },
    {
      "type": "word omitted",
      "affecting": "uksi/2012/2404",
      "affecting_title": "The Tribunals, Courts and Enforcement Act 2007 (Consequential Amendments) Order 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1738/regulation/7",
    "retrieved_at": "2026-10-29T13:30:17.977317+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."
}