2892.This section sets out circumstances in which:
certain obligations or liabilities of a non-UK resident company attach to its UK representative (subsections (1) and (2));
a non-UK resident company is bound by the mistakes of its UK representative (subsection (3)); and
a UK representative may be proceeded against for a criminal offence (subsection (4)).
2893.It is based on section 150(4) to (6) of FA 2003.
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