# The Value Added Tax (Repayments to Third Country Traders) Regulations 1987, Regulation 4: Tax representatives


The Commissioners may, as a condition of allowing a repayment under these Regulations, require a trader to appoint a tax representative to act on his behalf.

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Source: https://www.legislation.gov.uk/uksi/1987/2015/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.