An aircraft operator1 who is or is liable to be registered is required2 to have a fiscal representative3 unless:
- Ìý
•ÌýÌýÌýÌý he has any business establishment or other fixed establishment in the UK, or
- Ìý
•ÌýÌýÌýÌý if he is an individual, he has his usual place of residence in the UK4.
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 representative5, 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
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Web page updated on 17 Mar 2025 14:35