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Paragraph 2 I1I2

United Kingdom

In this Schedule “officer”—

(a)

in relation to a body corporate, means a director, member of the committee of management, chief executive, manager, secretary or other similar officer of the body, or a person purporting to act in any such capacity;

(b)

in relation to a partnership, means a partner or person purporting to act as a partner;

(c)

in relation to an unincorporated association other than a partnership, means a person who is concerned in the management or control of the association or purports to act in the capacity of a person so concerned.

Annotations

Commencement

I1

Sch. 13 para. 2 not in force at Royal Assent, see 100(1)

I2

Sch. 13 para. 2 in force at 1.7.2025 by S.I. 2025/674, reg. 2