Regulation 12 Partnerships
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.
Any such requirement shall be the joint and several responsibility of every partner.
Subject to paragraphs (4) and (5):
compliance with such a requirement by at least one of the partners shall be sufficient compliance by all of them; and
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 be sufficient compliance by the partners.
Each partner must comply with the requirement imposed by regulation 2 in relation to the Form CCL 2.
A person joining or leaving a partnership, as the case requires, must comply with the requirements imposed by regulation 3 so far as they apply to any change in the membership of a partnership.