CH75560 - Penalties for failure to notify: other penalty issues: company and company officer penalties: what is a company

For the purposes of determining an officers liability for company penalties 바카라 사이트˜company바카라 사이트™ means

바카라 사이트¦ any body corporate or unincorporated association, but does not include a partnership, a local authority or a local authority association.

FA08/SCH41/PARA22(6)