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Taxes Management Act 1970
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Changes over time for: Section 108
Version Superseded: 27/07/1993
Alternative versions:
- 01/02/1991- Amendment
- 01/02/1991
Point in time - 27/07/1993- Amendment
- 31/07/1997- Amendment
- 01/10/1999- Amendment
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Taxes Management Act 1970, Section 108 is up to date with all changes known to be in force on or before 14 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.
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108 Responsibility of company officers. [1966 Sch.VI 24; 1969 Sch.XX 23(3).]U.K.
(1)Everything to be done by a company under the Taxes Acts F1 shall be done by the company acting through the proper officer of the company, and service on a company of any document under or in pursuance of the Taxes Acts F1 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 F1 on a company which is not a body corporate, or which is a body corporate not incorporated under the [Companies Act 1985 F2] or any other 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 has been appointed for the company the liquidator 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 F3.
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
Textual Amendments
F1 SeeOil Taxation Act 1975 s.1andSch.2 para.1(1)—Oil Taxation Acts—regarding modification in relation to petroleum revenue tax and supplementary petroleum duty.
F2Companies Consolidation (Consequential Provisions) Act 1985 (c. 9) s. 30and Sch. 2with effect from 1 July 1985. Previously
“Companies Act 1948”.
F3 SeeFinance Act 1981 s.134andSch.17 para.18—application of this section to the special tax on banking deposits.
F4 A development land tax provision added byDevelopment Land Tax Act 1976 Sch.8 para.29. Development Land Tax Act 1976repealed byFinance Act 1985 s.98(6)andSch.27 Part X.
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