Section 30 Partnerships and unincorporated bodies etc.I1
Scotland Not yet in force
The Scottish Ministers may by regulations make provision applying the requirements of this Act to cases where a business is carried on—
in partnership, or
by an unincorporated body.
The registration under this Act of a partnership or an unincorporated body may be in the name of the firm or body concerned.
In determining whether activities which will result in a registrable event are carried out by an unincorporated body, no account is to be taken of any change in its members.
The registration under this Act of a body corporate carrying on a business in several divisions may be in the names of those divisions if—
the body corporate requests it, and
Revenue Scotland considers it appropriate.
Annotations
Commencement
- I1
S. 30 not in force at Royal Assent, see s. 52(2)