No versions valid at: 10/04/2003
Point in time view as at 10/04/2003. This version of this cross heading contains provisions that are not valid for this point in time.
Finance Act 2003, Paragraph 2 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Yn ddilys o 10/07/2003
2(1)Section 108 of the Taxes Management Act 1970 (c. 9) (responsibility of company officers) is amended as follows.U.K.
(2)In subsection (3)(a)—
(a)after first “liquidator” insert “ or administrator ”, and
(b)after second “liquidator” insert “ or, as the case may be, administrator ”.
(3)After subsection (3) insert—
“(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.”.
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