# The Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001, Regulation 15: Non resident taxpayers: requirement and provision for tax representatives


(1) A non-resident taxpayer may appoint a different tax representative as a replacement for a tax representative whose appointment has taken effect.
(2) Such appointment shall take effect only if and from a date approved by the Commissioners.
(3) A request to the Commissioners for the purposes of paragraph (2) must be in writing and contain such information and particulars, and corresponding declaration by the taxpayer and the proposed replacement tax representative, as the Commissioners may require.

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Source: https://www.legislation.gov.uk/uksi/2001/7/regulation/15 (the official version)
Page: https://openlegislation.uk/climate-change-levy-registration-and-miscellaneous-provisions-regulations-2001/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.