Section 48(4)

A VAT representative shall not be liable by virtue of subsection (3) above himself to be registered under this Act, but regulations made by the Commissioners may— require the registration of the names of VAT representatives against the names of their principals in any register kept for the purposes of this Act; ... make it the duty of a VAT representative, for the purposes of registration, to notify the Commissioners, within such period as may be prescribed, that his appointment has taken effect or has ceased to have effect.

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Source: legislation.gov.uk · retrieved 2026-07-28