Regulation 16Z9 Agents’ liabilityF1
(1)
Where a repayment and remission agent makes a claim for repayment or remission on behalf of, or purportedly on behalf of, a principal, paragraph (2) applies if—
(a)
the agent acts at a time when the appointment has not been disclosed to HMRC as mentioned in regulation 16U(3);
(b)
the agent purports to act on behalf of the principal when the agent has no authority to do so; or
(c)
the agent provides false information in connection with the claim for repayment or remission and the agent knew, or ought reasonably to have known, that the information was false.
(2)
The agent (as well as the principal) is liable to—
(a)
repay any amount referred to in regulation 16Z8(4); and
(b)
pay any amount which is no longer treated as remitted.