LBTT5003 - Companies and other organisations

LBTT guidance on companies and other organisations, including who can act for a company and who can act for an unincorporated association.

A company and other organisations

An organisation is defined as any body corporate or unincorporated association.

LBTT(S)A 2013 section 44

Who can act for a company and thus sign on behalf of it

The proper officer of a company is the company secretary or person acting as company secretary. However, another person having for the time being express, implied or apparent authority may also act on behalf of the company. This will normally include any of the company’s directors.

Who can act for an unincorporated association

The proper officer of an unincorporated association is the treasurer or person acting as treasurer.

LBTT(S)A 2013 section 44

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