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Regulation 2 Interpretation

Original text. Later amendments are not shown.

In these Regulations, “the appropriate person”, in relation to a company, means—

(a)

the proper officer of the company for the purposes of section 108 of the TMA 1970f1, or

(b)

such other person as may for the time being have the express, implied or apparent authority of the company to act on its behalf for the purposes of these Regulations.

Annotations

Footnotes

f1

Taxes Management Act 1970 (c. 9). Section 108 was amended by paragraph 7 of Schedule 14 to the Finance Act 1993 (c. 34), paragraph 2 of Schedule 41 to the Finance Act 2003 (c. 14) and S.I. 2009/890.