Everything to be done by a company1 under the stamp duty land tax provisions2 is to be done by the company acting through:
(1) its proper officer3; or
(2) another person for the time being having the express, implied or apparent authority of the company to act on its behalf for the purpose4.
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
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