100 Joint and several liability of company directors etc
Finance Act 2020 (2020 c 14) | Legislation

Joint and several liability

100  Joint and several liability of company directors etc

(1)     Schedule 13 makes provision for individuals to be jointly and severally liable, in certain circumstances involving insolvency or potential insolvency, for amounts payable to the Commissioners for Her Majesty's Revenue and Customs by bodies corporate or unincorporate.

(2)

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