Modifications etc. (not altering text)
C1Pt. 3 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 223(8)(9)(e)
C2Pt. 3 modified (temp.) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 24 para. 2
(1)In this Part “company” means a body corporate but does not include—
(a)a corporation sole, or
(b)any partnership (see section 167(1)).
(2)Everything to be done by a company under this Part must be done by the company acting through—
(a)the proper officer of the company, or
(b)another person who has the express, implied or apparent authority of the company to act on its behalf for the purpose.
(3)Service of a document on a company under this Part may be effected by serving the document on the proper officer.
(4)Tax due from any company that is incorporated under the law of a country or territory outside the United Kingdom may be recovered from the proper officer of the company (as well as by any means available in the absence of this subsection).
(5)The proper officer—
(a)may retain, out of any money that may come into the officer's hands on the company's behalf, enough money to pay that tax, and
(b)is entitled to be fully reimbursed by the company (whether by that method or another) for amounts recovered from the officer under subsection (4).
(6)For the purposes of this section the proper officer of a company is—
(a)the secretary, or a person acting as secretary, of the company, or
(b)if the company does not have a proper officer within paragraph (a), the treasurer, or a person acting as treasurer, of the company.
(7)If a liquidator has been appointed for the company—
(a)subsections (2)(b) and (6) do not apply, and
(b)the liquidator is the proper officer of the company.
(8)If an administrator has been appointed for the company—
(a)subsection (6) does not apply, and
(b)the administrator is the proper officer of the company.
(9)If two or more persons are appointed to act jointly or concurrently as the administrator of the company, the proper officer of the company is—
(a)whichever of those persons is specified in a notice given by the administrators to an officer of Revenue and Customs for the purposes of this section, or
(b)if no notice is given under paragraph (a), whichever of those persons is designated by an officer of Revenue and Customs as the proper officer for those purposes.
(10)See also section 153 (public bodies) and section 154 (bodies established for national purposes).
(1)In this Part “partnership” means—
(a)a partnership within the Partnerships Act 1890,
(b)a limited partnership registered under the Limited Partnerships Act 1907,
(c)a limited liability partnership formed under the Limited Liability Partnerships Act 2000 or the Limited Liability Partnerships Act (Northern Ireland) 2002, or
(d)a firm or entity of a similar character to any of those mentioned in paragraphs (a) to (c) formed under the law of a country or territory outside the United Kingdom.
(2)This Part has effect as follows in relation to a partnership (for instance, a limited liability partnership formed as mentioned in subsection (1)(c)) that is itself capable of being entitled to, or of acquiring or disposing of, a chargeable interest—
(a)transactions entered into on behalf of the partnership are treated as entered into by or on behalf of the partners;
(b)where the partnership is entitled to a single-dwelling interest, this Part has effect as if the partners were jointly entitled to the interest (and the partnership had no entitlement to it).
(3)For the purposes of this Part a partnership is treated as the same partnership despite a change in membership if any person who was a member before the change remains a member after the change.
(4)For the purposes of this Part—
(a)a collective investment scheme is not regarded as a partnership, and
(b)accordingly, a member of a partnership by or on whose behalf a single-dwelling interest is held for the purposes of a collective investment scheme is not regarded as entitled to the interest as a member of the partnership.
(5)Anything required or authorised by this Part to be done by or in relation to the responsible partners for a partnership may instead be done by or in relation to any representative partner or partners.
(6)A representative partner means a partner nominated by a majority of the partners to act as the representative of the partnership for the purposes of this Part of this Act.
(7)Any such nomination, or the revocation of such a nomination, has effect only after notice of the nomination, or revocation, has been given to an officer of Revenue and Customs.