Information & Inspection Powers: Conditions and safeguards: What we can require or inspect: Who is a person
‘Person’ 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 Her Majesty in Her personal capacity.
‘The Crown’ 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