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Finance Act 2012
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12(1)This paragraph sets out who is “responsible” for premises for the purposes of paragraph 11.U.K.
(2)If a person is registered in respect of premises, that person is responsible for the premises.
(3)A person is “registered” at any time in respect of premises if at the time there is an entry in force for that person in the MGD register in respect of those premises.
(4)If no-one is registered in respect of premises, any person who is a registrable person in respect of the premises or a representative of such a person is responsible for the premises.
(5)Paragraphs 20 to 24 make further provision about registration and registrable persons.
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