Section 81B — Finance Act 2003: Declaration by person authorised to act on behalf of individual

Declaration by person authorised to act on behalf of individual 81B 1 This section applies to the declaration mentioned in paragraph 1(1)(c) of Schedule 10 ... (declaration that return ... is correct and complete).

2 The requirement that an individual make such a declaration (alone or jointly with others) is treated as met if a declaration to that effect is made by a person authorised to act on behalf of that individual in relation to the matters to which the return or certificate relates.

3 For the purposes of this section a person is not regarded as authorised to act on behalf of an individual unless he is so authorised by a power of attorney in writing, signed by that individual. In this subsection as it applies in Scotland “ power of attorney ” includes factory and commission.

4 Nothing in this section affects the making of a declaration in accordance with—

a section 100(2) (persons through whom a company acts), or b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .