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Finance Act 1993
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- UK Public General Acts
- 1993 c. 34
- SCHEDULE 14
- Things to be done...
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Things to be done by companies
7In section 108(1) of that Act of 1970 (which includes provision requiring companies to act for the purposes of the Taxes Acts through their proper officers), after “proper officer of the company” there shall be inserted “or, 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”.
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