Modifications etc. (not altering text)
C1Sch. 15 modified (21.7.2009 retrospective) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 para. 36(2)
17(1)The companies to which this Part applies may appoint one of their number to exercise functions conferred under this Part on the reporting body in relation to the relevant period of account.U.K.
(2)An appointment under this paragraph is of no effect unless it is signed on behalf of each company to which this Part applies by the appropriate person.
(3)The Commissioners may by regulations make further provision about an appointment under this paragraph including, in particular, provision—
(a)about the form and manner in which an appointment may be made,
(b)about how an appointment may be revoked and the form and manner of such revocation,
(c)requiring a person to notify HMRC of the making or revocation of an appointment and about the form and manner of such notification,
(d)requiring a person to give information to HMRC in connection with the making or revocation of an appointment,
(e)imposing time limits in relation to making or revoking an appointment,
(f)providing that an appointment or its revocation is of no effect, or ceases to have effect, if time limits or other requirements under the regulations are not met, and
(g)about cases where a company is not a relevant group company at all times during the relevant period of account.
(4)In this paragraph “the appropriate person”, in relation to a company, means—
(a)the proper officer of the company, or
(b)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 purposes of this Schedule.
(5)Subsections (3) and (4) of section 108 of TMA 1970 (responsibility of company officers: meaning of “proper officer”) apply for the purposes of this paragraph as they apply for the purposes of that section.