CH21580 - Information & Inspection Powers: Conditions and safeguards: What we can require or inspect: Who is a person
鈥楶erson鈥� has a wide meaning. It includes
- an individual
- a body corporate
- an unincorporated association
- a partnership
- a relevant partner, see CH21600
- the representative member of a VAT group
- an individual or organisation acting in the capacity of personal representative
- a pension scheme administrator, and
- a trustee.
It also includes
- a company that has ceased to exist, and
- an individual who has died.
Schedule 36 (apart from Part 8 which deals with criminal offences) applies to the Crown, but not to His Majesty in His personal capacity.
鈥楾he Crown鈥� means central government.
Local government bodies are usually bodies corporate created by statute or grants of charter and so a local government body is usually a person.
Schedule 1, Interpretation Act 1978
FA08/SCH36/PARA38
FA10/SCH1/PARA3