PART 5

Application of act to certain persons and bodies

Companies and other organisations
44
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.
S. 44 in force at 1.4.2015 by S.S.I. 2015/108, art. 2