Related Commentary  

10(1)  Where any person is appointed by virtue of section 48 of the Act to be the VAT representative of another (in this regulation referred to as “his principal”), the VAT representative shall notify the Commissioners of his appointment in the form specified in a notice published by the Commissioners within 30 days of the date on which his appointment became effective and the notification shall contain the particulars (including the declaration) set out in that notice.

10(2)  The notification referred to in this regulation shall be accompanied by evidence of the VAT representative’s appointment.

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