108 Responsibility of company officers.U.K.
(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 [F1or, 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 is without prejudice to Part VIII of this Act (charges on non-residents) as it applies to corporation tax.
(2)Corporation tax or other tax chargeable under the Corporation Tax Acts on a company which is not a body corporate, or which is a body corporate not incorporated under [F2any] enactment forming part of the law of the United Kingdom, or by Charter, may, at any time after the tax becomes due, and without prejudice to any other method of recovery, be recovered from the proper officer of the company, and that officer may retain out of any money coming into his hands on behalf of the company sufficient sums to pay that tax, and, so far as he is not so reimbursed, shall be entitled to be indemnified by the company in respect of the liability so imposed on him.
(3)For the purposes of this section—
(a)the proper officer of a company which is a body corporate shall be the secretary or person acting as secretary of the company, except that if a liquidator [F3or administrator] has been appointed for the company the liquidator [F4or, as the case may be, administrator] shall be the proper officer,
(b)the proper officer of a company which is not a body corporate or for which there is no proper officer within paragraph (a) above, shall be the treasurer or the person acting as treasurer, of the company .
[F5(4)For the purposes of subsection (3)(a), where two or more persons are appointed to act jointly or concurrently as the administrator of a company, the proper officer is—
(a)such one of them as is specified in a notice given to the Board by those persons for the purposes of this section, or
(b)where the Board is not so notified, such one or more of those persons as the Board may designate as the proper officer for those purposes.]
Textual Amendments
F1Words in s. 108(1) inserted (27.7.1993) by 1993 c. 34, s. 120, Sch. 14 para.7
F2Word in s. 108(2) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 3(3)(c)
F3Words in s. 108(3)(a) inserted (with effect in accordance with Sch. 41 para. 5(1) of the amending Act) by Finance Act 2003 (c. 14), Sch. 41 para. 2(2)(a)
F4Words in s. 108(3)(a) inserted (with effect in accordance with Sch. 41 para. 5(1) of the amending Act) by Finance Act 2003 (c. 14), Sch. 41 para. 2(2)(b)
F5S. 108(4) inserted (with effect in accordance with Sch. 41 para. 5(1) of the amending Act) by Finance Act 2003 (c. 14), Sch. 41 para. 2(3)
Modifications etc. (not altering text)
C1S. 108 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18
C2S. 108 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I
C3S. 108 applied (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 56(a) (with Sch. 36 para. 38); S.I. 2009/404, art. 2
C4S. 108 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 49 para. 7(a) (with Sch. 49)
C5S. 108 applied (with effect in accordance with s. 93(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 46 para. 13(a)
C6S. 108 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 40(1)(a)
C7S. 108 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 43(a), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))
C8S. 108 applied (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 36(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2
C9S. 108 applied (with effect in accordance with s. 161(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 19 para. 33(a)
C10S. 108 applied (1.1.2017) by Finance Act 2016 (c. 24), s. 162(2), Sch. 20 para. 16(a); S.I. 2016/1249, reg. 2
C11S. 108 applied (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 para. 53(a)
C12S. 108 applied (with effect in accordance with Sch. 18 paras. 2-13 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 18 para. 25(a)
C13S. 108 applied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 14 para. 14(a)
C14S. 108 applied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 13 para. 5(a)
C15S. 108(1) applied (12.5.2001) by The Social Security Contributions (Share Options) Regulations 2001 (S.I. 2001/1817), regs. 1, 4(3)
C16S. 108(1) applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 20
C17 S. 108 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)
C18S. 108(3)(4) applied (with effect in accordance with Sch. 15 paras. 97, 98 of the affecting Act) by Finance Act 2009 (c. 10), Sch. 15 paras. 17(5), 21(8), 33(8), 29(5) (with Sch. 15 para. 99)
C19S. 108(3)(4) applied (16.12.2010) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 para. 37(6)
C20S. 108(3)(4) applied (with effect in accordance with regs. 1(2), 4 of the amending S.I.) by The Tax Treatment of Financing Costs and Income (Correction of Mismatches: Partnerships and Pensions) Regulations 2012 (S.I. 2012/3111), regs. 1(1), 4(4)
C21S. 108(3)(4) applied by Corporation Tax Act 2010 (c. 4), s. 269DF(10) (as inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 1)
C22S. 108(3)(4) applied by Corporation Tax Act 2010 (c. 4), s. 269ZS(10) (as inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 16)
C23 S. 108 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch.17 para.18 (special tax on banking deposits).