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Legislation
Finance Act 1994

Crossheading Persons liable for the duty

  • Section 33 Registration of aircraft operators.
  • Section 33A Registration of Northern Ireland long haul aircraft operators
  • Section 34 Fiscal representatives.
  • Section 34A Administrative representatives.
  • Section 35 Fiscal representatives: supplementary.
  • Section 36 Security for payment of duty.
  • Section 37 Handling agents.
  • Section 38 Accounting for and payment of duty.
  • Section 39 Schemes for simplified operation of Chapter
  1. Persons liable for the duty
  2. Fiscal representatives: supplementary.

Section 35 | Fiscal representatives: supplementary.

From legislation.gov.uk

(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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