Value Added Tax Consolidation Act 2010 section 107

Officer responsible in case of body of persons

Section 107 makes the secretary (or acting secretary) of a body of persons personally answerable, alongside the body itself, for carrying out all VAT obligations, and entitles the secretary to retain sufficient funds from the body's money to meet any VAT liability.

• The secretary of any body of persons is answerable, in addition to the body, for doing everything required of the body under VAT law and regulations.
• The secretary may retain enough of the body's money passing through their hands to cover the VAT due, and is indemnified for payments made on that basis.
• Any notice that VAT law requires to be given to a body of persons may validly be given to its secretary or acting secretary.
• "Provisions relating to tax" covers the Value-Added Tax Consolidation Act 2010, its regulations, and any subsequent VAT legislation.