Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Section 33.
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33CompaniesE+W
(1)In this Act, ““company””, except as otherwise provided, means any body corporate or unincorporated association, but does not include a partnership.
(2)Everything to be done by a company under this Act, or under TCMA as it applies in relation to land transaction tax, is to be done by the company acting through—
(a)the proper officer of the company, or
(b)another person having for the time being the express, implied or apparent authority of the company to act on its behalf for the purpose.
(3)Subsection (2)(b) does not apply where a liquidator has been appointed for the company.
(4)For the purposes of this Act, and TCMA as it applies in relation to land transaction tax—
(a)the proper officer of a body corporate is the secretary, or person acting as secretary, of the body, and
(b)the proper officer of an unincorporated association, or of a body corporate that does not have a proper officer within paragraph (a), is the treasurer, or person acting as treasurer, of the association or body.
(5)Subsection (4) does not apply if a liquidator or administrator has been appointed for the company.
(6)If a liquidator or administrator has been appointed for the company, then—
(a)the liquidator or the administrator is the proper officer, and
(b)if two or more persons are appointed to act jointly or concurrently as the administrator of the company, the proper officer is—
(i)such one of them as is specified in a notice given to WRA by those persons for the purposes of this section, or
(ii)where WRA is not so notified, such one or more of those persons as WRA may designate as the proper officer for those purposes.
(7)The Welsh Ministers may by regulations make further provision about the application of this Act, and TCMA as it applies in relation to land transaction tax, to companies or a description of company specified in the regulations.
(8)Regulations under subsection (7) may (among other things) amend or repeal any provision of this Act or TCMA.
Commencement Information
I1S. 33 in force at 1.4.2018 by S.I. 2018/34, art. 3
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