Part 22

Miscellaneous provisions
Chapter 6

Collection etc of tax from UK representatives of non-UK resident companies

Exceptions
971
1
An obligation or liability attaching to a non-UK resident company by reason of its having been given or served with a notice or other document does not also attach to its UK representative by virtue of section 970 unless the notice or other document (or a copy of it) has been given to or served on the representative.
2
An obligation or liability attaching to a non-UK resident company by reason of its having received a request or demand does not also attach to its UK representative by virtue of section 970 unless the representative has been notified of the request or demand.
3
A non-UK resident company is not bound by mistakes in information provided by its UK representative in pursuance of an obligation imposed on the representative by section 970 unless—
a
the mistake is the result of an act or omission of the company, or
b
the mistake is one to which the company consented or in which it connived.
4
The UK representative of a non-UK resident company is not by virtue of section 970 liable to be proceeded against for a criminal offence unless the representative—
a
committed the offence, or
b
consented to or connived in its commission.
Pt. 22 Ch. 6 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 41
Pt. 22 Ch. 6 modified (26.3.2015) by Finance Act 2015 (c. 11), Sch. 16 para. 1(1)