Section 81B | Declaration by person authorised to act on behalf of individual ^F1

(1)This section applies to the declaration mentioned in paragraph 1(1)(c) of Schedule 10 ... (declaration that return ... is correct and complete).^F2

(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(b)Repealed^F3