Commentary on Sections Part 5 – Application of Act and Tcma to Certain Persons and Bodies Section 33 - Companies
50.This section defines a ”company” as any body corporate or unincorporated association (but not partnerships), states how the Act and TCMA apply to companies. It specifies that a company should act through the ”proper officer” (subsection (2)) of the company or the person authorised to act for the company, except in cases of liquidation where the liquidator or administrator (subsection (6)) is the proper officer.