Declaration by person authorised to act on behalf of individual81B

1

This section applies to the declaration mentioned in paragraph 1(1)(c) of Schedule 10 or paragraph 2(1)(c) of Schedule 11 (declaration that return or self-certificate 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

section 106(1) or (2) (person authorised to act on behalf of incapacitated person or minor).