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Taxes Management Act 1970

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CompaniesU.K.

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

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

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))

C11 S. 108 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

C12S. 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)

C13S. 108(3)(4) applied (16.12.2010) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 para. 37(6)

C15 S. 108 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch.17 para.18 (special tax on banking deposits).

[F6109Corporation tax on close company in connection with loans [F7or benefits] to participators etc.U.K.

(1)The provisions of [F8sections 455 to 459 [F9and 464A and 464B] of CTA 2010] (charge of tax in connection with loans [F10or benefits] 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.

F11(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F12(3)For the purposes of section 87A of this Act as applied by subsection (1) above—

(a)the date when tax under section 455 of CTA 2010 became due and payable is that determined in accordance with subsection (3) of that section, and

(b)the date when tax under section 464A of CTA 2010 became due and payable is that determined in accordance with subsection (4) of that section.]

[F13(3A)If

[F14(a)]there is such a repayment of the whole or any part of a loan or advance as is referred to in [F15subsection (2) of section 458 of CTA 2010], [F16or

(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,]

interest under section 87A of this Act on so much of the tax under [F17section 455 of CTA 2010] as is referable to the amount repaid[F18, released or written off] shall not be payable in respect of any period after the date on which the repayment was made [F19or the release or writing off occurred].]

[F20(3B)If there is a payment which for the purposes of section 464B of CTA 2010 is a return payment in respect of a benefit conferred, interest under section 87A of this Act on so much of the tax under section 464A of CTA 2010 as is referable to the return payment is not payable in respect of any period after the date on which the return payment was made.]

(4)Section 91 of this Act shall not apply in consequence of any discharge or repayment of tax under [F21section 458 [F22or 464B] of CTA 2010].

(5)For the purposes of the said section 91, a relief from tax under [F23sections 455 to 459 [F24or 464A and 464B] of CTA 2010] shall not be treated as affecting tax charged by any assessment unless the assessment is to tax under that section.]

Textual Amendments

F6S. 109 substituted (in relation to times after 5 April 1973) by Finance Act 1972 (c. 41), s. 111, Sch. 24 para. 13 (subject to s. 111(3)).

F7Words in s. 109 heading inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(7), 12

F8Words in s. 109(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 158(2) (with Sch. 2)

F9Words in s. 109(1) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(2)(a), 12

F10Words in s. 109(1) substituted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(2)(b), 12

F11S. 109(2) omitted (with effect with respect to loans or advances made (or treated as made) in any accounting period ending after 30.9.1993) by virtue of Finance (No. 2) Act 1987 (c. 51), s. 91(1) (with s. 91(4)); S.I. 1992/3066, art. 2(2)(a)

F12S. 109(3) substituted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(3), 12

F13S. 109(3A) inserted (with effect with respect to loans or advances made (or treated as made) in any accounting period ending after 30.9.1993) by Finance (No. 2) Act 1987 (c. 51), s. 91(3) (with s. 91(4)); S.I. 1992/3066, art. 2(2)(a)

F14Word in s. 109(3A) inserted (with effect in accordance with Sch. 3 para. 6(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 3 para. 6(2)(a)

F15Words in s. 109(3A)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 158(4)(a) (with Sch. 2)

F16Words in s. 109(3A) inserted (with effect in accordance with Sch. 3 para. 6(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 3 para. 6(2)(b)

F17Words in s. 109(3A) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 158(4)(b) (with Sch. 2)

F18Words in s. 109(3A) inserted (with effect in accordance with Sch. 3 para. 6(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 3 para. 6(2)(c)

F19Words in s. 109(3A) inserted (with effect in accordance with Sch. 3 para. 6(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 3 para. 6(2)(d)

F20S. 109(3B) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(4), 12

F21Words in s. 109(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 158(5) (with Sch. 2)

F22Words in s. 109(4) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(5), 12

F23Words in s. 109(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 158(6) (with Sch. 2)

F24Words in s. 109(5) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(6), 12

[F25109AResidence of companiesU.K.

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.]

Textual Amendments

F25S. 109A inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 308 (with Sch. 2 Pts. 1, 2)

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