# The Residential Property Developer Tax (Allocation of Allowance) Regulations 2022, Regulation 2: Interpretation


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 1970, 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.

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Source: https://www.legislation.gov.uk/uksi/2022/266/regulation/2 (the official version)
Page: https://openlegislation.uk/residential-property-developer-tax-allocation-of-allowance-regulations-2022/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.