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Finance Act 2009
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- UK Public General Acts
- 2009 c. 10
- SCHEDULE 46
- More than one senior...
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Changes over time for: Cross Heading: More than one senior accounting officer
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Finance Act 2009, Cross Heading: More than one senior accounting officer is up to date with all changes known to be in force on or before 04 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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More than one senior accounting officerU.K.
6(1)This paragraph applies if the identity of the senior accounting officer of a company changes.U.K.
(2)If (but for this sub-paragraph) more than one person would be liable to a penalty under paragraph 4 in respect of a financial year of the company, only the one who became the senior accounting officer latest in the year is liable to such a penalty.
(3)If a person who is or has been the senior accounting officer of the company complies, or purports to comply, with paragraph 2 in respect of a financial year, no other person is liable to a penalty under paragraph 5 in respect of that company and that financial year.
(4)A person who is replaced as the senior accounting officer of the company before the last day for compliance with paragraph 2 in respect of a financial year is not liable to a penalty under paragraph 5(1)(a) for failing to comply with that paragraph in respect of that company and that financial year.
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