123 VAT: representatives and security
Finance Act 2016 (2016 c 24) | Legislation

123  VAT: representatives and security

(1)     Section 48 of VATA 1994 (VAT representatives) is amended in accordance with subsections (2) to (11).

(2)     In the heading, at the end insert “and security”.

(3)     In subsection (1)—

(a)     for “Where” substitute “Subsection (1ZA) applies where”,

(b)     in paragraph (c) after “residence” insert “or permanent address”, and

(c)     omit the words after paragraph (c).

(4)     After subsection (1) insert—

“(1ZA)     The Commissioners may direct the person to secure that there is a UK-established person who is—

(a)     appointed to act on the person's behalf in relation to VAT, and

(b)     registered against

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