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Corporation Tax Act 2010
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Corporation Tax Act 2010, Section 971 is up to date with all changes known to be in force on or before 24 January 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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971ExceptionsU.K.
This section has no associated Explanatory Notes
(1)An obligation or liability attaching to a non-UK resident company by reason of its having been given or served with a notice or other document does not also attach to its UK representative by virtue of section 970 unless the notice or other document (or a copy of it) has been given to or served on the representative.
(2)An obligation or liability attaching to a non-UK resident company by reason of its having received a request or demand does not also attach to its UK representative by virtue of section 970 unless the representative has been notified of the request or demand.
(3)A non-UK resident company is not bound by mistakes in information provided by its UK representative in pursuance of an obligation imposed on the representative by section 970 unless—
(a)the mistake is the result of an act or omission of the company, or
(b)the mistake is one to which the company consented or in which it connived.
(4)The UK representative of a non-UK resident company is not by virtue of section 970 liable to be proceeded against for a criminal offence unless the representative—
(a)committed the offence, or
(b)consented to or connived in its commission.
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