# The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001, Regulation 12: Partnerships


(1) This regulation applies for determining by what person anything required to be done by or under the Act is to be done where, apart from this regulation, that requirement would fall on persons carrying on business in partnership.
(2) Any such requirement shall be the joint and several responsibility of every partner.
(3) Subject to paragraphs (4) and (5) below—
(a) compliance with such a requirement by at least one of the partners shall suffice as compliance by all of them; and
(b) in the case of a partnership whose principal place of business is in Scotland, such compliance by a person duly authorised by the partnership shall suffice as compliance by the partners.
(4) Each partner shall comply with the requirement imposed by regulation 2 in relation to Form AL 2.
(5) A person joining or leaving a partnership, as the case requires, shall comply with the requirements imposed by regulation 4 so far as they apply to any change in the membership of a partnership.

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Source: https://www.legislation.gov.uk/uksi/2001/4027/regulation/12 (the official version)
Page: https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-regulations-2001/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.