55Declaration by person authorised to act on behalf of individualE+W
(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 (““P””) 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)—
(a)as the proper officer of a company, or
(b)otherwise on behalf of a company.
Commencement Information
I1S. 55 in force at 1.4.2018 by S.I. 2018/34, art. 3