Section 123 | United Kingdom representatives

(1)The Commissioners may approve an approved stamp holder to represent a person who does not have a fixed place of business in the United Kingdom.

(2)A duty stamp may, at the request of a UK representative, be issued to the UK representative by way of delivery to an overseas person.

(3)A UK representative is responsible for a stamp issued as described in subsection (2) from the point at which it is delivered to the overseas person.

(4)Section 122(3) (restriction on transfer) does not apply in relation to the transfer of a duty stamp between a UK representative and an overseas person.

(5)A UK representative who transfers a duty stamp to an overseas person remains responsible for the stamp after transfer.

(6)For the purposes of subsections (3) and (5), a person who is responsible for a stamp is also liable to penalties arising under this Part or regulations made under this Part in respect of it.

(7)The Commissioners may by regulations make provision about UK representatives, including provision—

(a)about their dealings with an overseas person and what it means to be responsible for duty stamps, and

(b)providing for exceptions to this section.

(8)In this Part—

“overseas person” means, when used in connection with a UK representative, someone in respect of whom the UK representative is approved under subsection (1);

“UK representative” means a person approved under subsection (1),

and a reference to a stamp being delivered to an approved stamp holder includes, in the case of a UK representative, a reference to a stamp being delivered to an overseas person.