69 Tax representatives of non-resident taxpayers
Finance Act 2021 (2021 c 26) | Legislation

69  Tax representatives of non-resident taxpayers

(1)     The Commissioners may by regulations make provision requiring that every non-resident taxpayer appoint a person resident in the United Kingdom to act as the taxpayer's tax representative for the purposes of plastic packaging tax.

(2)     Regulations under subsection (1) may, in particular, make provision—

(a)     requiring notification to be given to the Commissioners where a person becomes a non-resident taxpayer;

(b)     requiring notification to be given to the Commissioners where a person appoints a person as a tax representative;

(c)     for the appointment of a person as a tax representative to take effect only where the person appointed is approved by the Commissioners;

(d)     authorising the Commissioners to give a direction requiring the replacement of a tax representative;

(e)     about the circumstances in which a person ceases to be a tax representative and about the withdrawal by the Commissioners of their approval of a tax representative;

(f)     enabling a tax representative to act on behalf

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