# Finance (No. 2) Act 1992, Paragraph 81

Extent: E+W+S+N.I.

In section 17(1) (penalties for breach of regulatory provisions)—
(a) in paragraph (a), after “principal Act" there shall be inserted “ paragraph 5 of Schedule 1A to that Act or paragraph 5 of Schedule 1B to that Act ”;
(b) after paragraph (a) there shall be inserted the following paragraph—
“(aa) any regulations made under section 32A of the principal Act requiring a tax representative, for the purposes of registration, to notify the Commissioners that his appointment has taken effect or has ceased to have effect, or”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/81 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-81
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.