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Finance Act 2003
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Changes to legislation:
Finance Act 2003, Section 100 is up to date with all changes known to be in force on or before 17 November 2024. 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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Changes and effects yet to be applied to Section 100:
- specified provision(s) savings for amendments by 2018 anaw 1, s. 6, Sch. 6 by S.I. 2019/110 reg. 5
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 57(3) inserted by 2011 c. 11 Sch. 22 para. 4
- s. 87(3)(a)(ia) inserted by S.I. 2003/2760 Sch. para. 3(4)(a) (This amendment not applied to legislation.gov.uk. The affecting S.I. is revoked and superseded by S.I. 2003/2816)
- Sch. 12 para. 3(2)(aa) inserted by 2007 asp 3 Sch. 5 para. 32 (This effect was superseded by the repeal of Sch. 12 para. 3 by Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 16)
- Sch. 12 para. 1A inserted by 2007 c. 15 Sch. 13 para. 147(2) (The amending provision was repealed before coming into force.)
- Sch. 12 para. 1A omitted by 2008 c. 9 Sch. 43 para. 9 (The amending provision was repealed before coming into force.)
- Sch. 17A para. 10(1)(f)(fa) substituted for Sch. 17A para. 10(1)(f) by 2024 c. 22 Sch. 9 para. 12(b)
100CompaniesU.K.
(1)In this Part “company”, except as otherwise expressly provided, means any body corporate or unincorporated association, but does not include a partnership.
(2)Everything to be done by a company under this Part shall be done by the company acting through—
(a)the proper officer of the company, or
(b)another person having for the time being having the express, implied or apparent authority of the company to act on its behalf for the purpose.
Paragraph (b) does not apply where a liquidator has been appointed for the company.
(3)Service on a company of any document under or in pursuance of this Part may be effected by serving it on the proper officer.
(4)Tax due from a company that—
(a)is not a body corporate, or
(b)is incorporated under the law of a country or territory outside the United Kingdom,
may, without prejudice to any other method of recovery, be recovered from the proper officer of the company.
(5)The proper 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, he is entitled to be indemnified by the company in respect of the liability imposed on him.
(6)For the purposes of this Part—
(a)the proper officer of a body corporate is the secretary, or person acting as secretary, of the company, and
(b)the proper officer of an unincorporated association, or of a body corporate that does not have a proper officer within paragraph (a), is the treasurer, or person acting as treasurer, of the company.
This subsection does not apply if a liquidator or administrator has been appointed for the company.
(7)If a liquidator or administrator has been appointed for the company, then, for the purposes of this Part—
(a)the liquidator or, as the case may be, the administrator is the proper officer, and
(b)if two or more persons are appointed to act jointly or concurrently as the administrator of the company, the proper officer is—
(i)such one of them as is specified in a notice given to the Inland Revenue by those persons for the purposes of this section, or
(ii)where the Inland Revenue is not so notified, such one or more of those persons as the Inland Revenue may designate as the proper officer for those purposes.
Commencement Information
I1Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)
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