– see also VAT representatives

Appointment of

Legislation/Regulatory – FA2000 Sch. 6, para. 114, 115 ; SI 2001/7 reg. 14

Child trust funds

Legislation/Regulatory – SI 2004/1450 reg. 15

Compulsory appointment, removal of requirement

Legislation/Regulatory – FA2008 s. 142

Generally

Legislation/Regulatory – FA2001 s. 34 ; SI 2001/4027 reg. 14-20

Groups of companies

Legislation/Regulatory – FA94 s. 63

Intermediaries

– see Intermediaries

Non-resident insurance companies

Appeals against Revenue and Customs' decisions

Legislation/Regulatory – SI 1999/881 reg. 13

Appointment by Revenue and Customs

Legislation/Regulatory – SI 1999/881 reg. 10

Generally

Legislation/Regulatory – ICTA88 s. 552A, 552B

Nomination of

Legislation/Regulatory – SI 1999/881 reg. 4

Release of requirement to nominate a representative

Legislation/Regulatory – SI 1999/881 reg. 12

Revenue and Customs' decision on nomination

Legislation/Regulatory – SI 1999/881 reg. 5

Termination of appointment by insurer

Legislation/Regulatory – SI 1999/881 reg. 7

Termination of appointment by person nominated

Legislation/Regulatory – SI 1999/881 reg. 8

Termination of appointment by Revenue and Customs

Legislation/Regulatory – SI 1999/881 reg. 6

Termination of appointment on death, bankruptcy, dissolution or winding-up

Legislation/Regulatory – SI 1999/881 reg. 9