108 Responsibility of company officers
Taxes Management Act 1970 (1970 c 9) | Legislation

Companies

108  Responsibility of company officers

(1)     Everything to be done by a company under the Taxes Acts shall be done by the company acting through the proper officer of the company [or, except where a liquidator has been appointed for the company, through 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 purpose], and service on a company of any document under or in pursuance of the Taxes Acts may be effected by serving it on the proper officer.

This subsection

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