Clause 76

The Comptroller may by notice in writing, if he thinks it necessary, declare any person to be the agent of any taxable person, and the person so declared the agent shall be the agent of the taxable person for the purposes of this Act and may be required to pay any tax due or which may become due in respect of taxable supplies made before the date of the notice, from any moneys, including pensions, salary, wages or any other remuneration, which may be held by him for or due by him to the person whose agent he has been declared to be, and in default of such payment, the tax shall be recoverable from him in the manner provided by section 75.

For the purposes of this section, the Comptroller may require any person to give him information as to any moneys, funds or other assets which may be held by him for, or of any moneys due by him to, any other person.

Where any person declared by the Comptroller to be the agent of any other person under subsection (1) is aggrieved by such declaration, he may, by notice in writing to the Comptroller within 14 days, or within such further time as the Comptroller in his discretion may allow, object to the declaration.

The Comptroller shall examine the objection and may cancel, vary or confirm the declaration.

Where the objector is aggrieved by the Comptroller’s decision upon his objection, he may appeal against such decision to the Board of Review under section 49.