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PART 6RETURNS AND PAYMENTS

CHAPTER 1RETURNS

Declarations

55Declaration by person authorised to act on behalf of individual

(1)This section applies to a declaration mentioned in section 53 that a return is correct and complete.

(2)Where the buyer is an individual, the requirement that the buyer make such a declaration (alone or jointly with others) is treated as met if a declaration to that effect is made by a person authorised to act on behalf of that individual in relation to the matters to which the return or certificate relates.

(3)For the purposes of this section a person (ā€œPā€) is not regarded as authorised to act on behalf of an individual unless P is so authorised by a power of attorney in writing, signed by that individual.

(4)This section does not apply where an individual is acting in accordance with section 33 (persons through whom a company acts)ā€”

(a)as the proper officer of a company, or

(b)otherwise on behalf of a company.