Commentary

V19.117 Fiscal representatives

Part V19 Air passenger duty

V19.117 Fiscal representatives

V19.117 Fiscal representatives

An aircraft operator1 who is or is liable to be registered is required to have a fiscal representative2 unless:

  1.  

    •     he has any business establishment or other fixed establishment in the UK, or

  2.  

    •     if he is an individual, he has his usual place of residence in the UK3.

An operator who is required to have a fiscal representative must appoint such a representative within seven days of the day on which he is required to have a fiscal representative4, or where a fiscal representative ('his representative') ceases to act for him and he continues to be required to have a fiscal representative, within seven days of the day on which his representative ceased to act for him5. If any aircraft operator who is required to have a fiscal representative fails to appoint such a representative before the

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