Section 142: Tax representatives

Finance Act 2008 · 2008 c. 9View on legislation.gov.uk

Part 8: Miscellaneous

In Part 3 of FA 1994 (insurance premium tax), omit the following provisions (which relate to tax representatives)—

sections 57 and 58,
in section 65(1), paragraph (b) and the "and" before it,
in section 73(1), the definition of "tax representative", and
in Schedule 7, paragraph 18 and, in paragraph 20, ", 18(2)".

In consequence of the repeals made by subsection (1), omit sections 27(4) and (5) of FA 1997.

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