356. Responsibility of company officers.

Everything to be done by a company1 under the Taxes Acts2 must be done by the company acting through the proper officer3 of the company or, except where a liquidator has been appointed for the company, through 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 purpose, and service on a company of any document under or in pursuance of the Taxes Acts may be effected by serving it on the proper officer4.

Corporation tax or other tax chargeable under the Corporation Tax