Related Commentary  Related HMRC Manuals

53AA(1)  A person who–

(a)is a taxable intermediary, and

(b)is not registered,

is liable to be registered.

53AA(2)  The register kept under this section may contain such information as the Commissioners think is required for the purposes of the care and management of the tax.

53AA(3)  A person who–

(a)at any time forms the intention of charging taxable intermediary’s fees, and

(b)is not already charging such fees in the course of another business,

shall notify the Commissioners of those facts.

53AA(4)  A person who at any time–

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