Appointment of agent in the United Kingdom

(1) For the purpose of facilitating the assessment of the income of persons residing in the United Kingdom, the Minister may appoint an agent in the United Kingdom who shall make enquires on behalf of the Commissioner in respect of any such person as may apply to be dealt with through such agent and shall ascertain and report to the Commissioner the amount of the chargeable income of such person in accordance with this Act and shall forward to the Commissioner the accounts and computations upon which his report is based. agent in the U.K. 44 (2) The Commissioner on receipt of the report shall enter the amount reported in the assessment records, however– (a) if it appears to the Commissioner that any error has occurred in the accounts or computation he may refer the report back for further consideration; and (b) nothing in this section shall prevent an objection to the Board or an appeal on a point of law to a judge conferred by sections 42 and 43 of this Act.