Section 8 — Value Added Tax Regulations 1995: Representation of club, association or organisation

Representation of club, association or organisation 8 Anything required to be done by or under the Act, these Regulations or otherwise by or on behalf of a club, association or organisation, the affairs of which are managed by its members or a committee or committees of its members, shall be the joint and several responsibility of—

a every member holding office as president, chairman, treasurer, secretary or any similar office; or in default of any thereof, b every member holding office as a member of a committee; or in default of any thereof, c every member, provided that if it is done by any official, committee member or member referred to above, that shall be sufficient compliance with any such requirement.