V19.117 Fiscal representativesAn aircraft operator1 who is or is liable to be registered is required to have a fiscal representative2 unless: • he has any business establishment or other fixed establishment in the UK, or • 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
An aircraft operator1 who is or is liable to be registered is required to have a fiscal representative2 unless:
• he has any business establishment or other fixed establishment in the UK, or
• 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
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.