Land and Buildings Transaction Tax (Scotland) Act 2013

44 Companies and other organisations

(1) Everything to be done by an organisation under this Act is to be done by the organisation acting through—

(a) the proper officer of the organisation, or

(b) another person having for the time being the express, implied or apparent authority of the organisation to act on its behalf for the purpose.

(2) Subsection (1)(b) does not apply where a liquidator has been appointed for the organisation.

(3) For the purposes of this Act—

(a) the proper officer of a company is the secretary, or person acting as secretary, of the company,

(b) the proper officer of an unincorporated association (or of a company that does not have a proper officer within paragraph (a)) is the treasurer, or person acting as treasurer, of the association or, as the case may be, the company.

(4) But, where a liquidator or administrator has been appointed for the organisation, the liquidator or, as the case may be, the administrator is the proper officer.

(5) If two or more persons are appointed to act jointly or concurrently as the administrator of the organisation, the reference to the administrator in subsection (4) is to—

(a) such one of them as is specified in a notice given to the Tax Authority by those persons for the purposes of this section, or

(b) where the Tax Authority is not so notified, such one or more of those persons as the Tax Authority may designate as the proper officer for those purposes.

(6) In this section, “organisation” means—

(a) a company,

(b) an unincorporated association.