PART XI MISCELLANEOUS AND SUPPLEMENTAL
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 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)
(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)
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(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.
F6109Corporation tax on close company in connection with loans to participators etc.
(1)
The provisions of F7sections 455 to 459 of CTA 2010 (charge of tax in connection with loans by close companies to participators etc.) directing that tax be assessed and recoverable as if it were an amount of corporation tax shall be taken as applying, subject to the provisions of the Taxes Acts, and to any necessary modifications, all enactments applying generally to corporation tax, including those relating to the assessing, collecting and receiving of corporation tax, those conferring or regulating a right of appeal and those concerning administration, penalties, interest on unpaid tax and priority of tax in cases of insolvency under the law of any part of the United Kingdom.
F8(2)
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(3)
F13(3A)
If
F14(a)
(b)
there is such a release or writing off of the whole or any part of the debt in respect of a loan or advance as is referred to in that subsection,
(4)
Section 91 of this Act shall not apply in consequence of any discharge or repayment of tax under F20section 458 of CTA 2010.
(5)
For the purposes of the said section 91, a relief from tax under F21sections 455 to 459 of CTA 2010 shall not be treated as affecting tax charged by any assessment unless the assessment is to tax under that section.
F22109AResidence of companies
Chapter 3 of Part 2 of CTA 2009 (rules for determining residence of companies) applies for the purposes of this Act as it applies for the purposes of the Corporation Tax Acts.