Section 142 — Finance Act 2008: Tax representatives

Tax representatives 142 1 In Part 3 of FA 1994 (insurance premium tax), omit the following provisions (which relate to tax representatives)—

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

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