# Finance Act 1994, Section 35: Fiscal representatives: supplementary.


(1) Regulations may make provision about—
(a) the manner in which a person is to be appointed as a fiscal representative, and
(b) the circumstances in which a person is to be treated as having ceased to be a fiscal representative.
(2) If any aircraft operator who is required to have a fiscal representative fails to appoint such a representative before the prescribed time, his failure shall attract a penalty under section 9 above.
(3) Any failure of a fiscal representative to give any notice which he is required to give by regulations under section 34(5)(b) above shall attract a penalty under section 9 above.

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Source: https://www.legislation.gov.uk/ukpga/1994/9/section/35 (the official version)
Page: https://openlegislation.uk/finance-act-1994/section-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.