# The Air Passenger Duty Regulations 1994, Regulation 7: Ceasing to act as a fiscal representative


(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.
(2) A person shall be treated as having ceased to act as a fiscal representative if–
(a) he gives notice in accordance with paragraph (1) above;
(b) his principal gives the Commissioners notice that his appointment is terminated;
(c) he is imprisoned in pursuance of the order of any court whether in the United Kingdom or elsewhere;
(d) he becomes bankrupt or insolvent whether in the United Kingdom or elsewhere; or
(e) he ceases to meet the requirements of section 34(3) of the Act.

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Source: https://www.legislation.gov.uk/uksi/1994/1738/regulation/7 (the official version)
Page: https://openlegislation.uk/air-passenger-duty-regulations-1994/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.