Regulation 14 Representation of unincorporated body
Where anything is required to be done by or under the Act (whether by these Regulations or otherwise) by or on behalf of an unincorporated body other than a partnership, it is to be the joint and several responsibility of—
every member holding office as president, chairman, treasurer, secretary or any similar office,
if there is no such office, every member holding office as a member of a committee by which the affairs of the body are managed, or
if there is no such office or committee, every member,
but, subject to paragraph (2) below, if it is done by any of the persons referred to above that will be sufficient compliance with any such requirement.
Where an unincorporated body other than a partnership is required to make any notification such as is referred to in regulations 9 to 12, it will not be sufficient compliance unless the notification is made by a person upon whom a responsibility for making it is imposed by paragraph (1) above.
Where anything is required to be done by or under the Act (whether by these Regulations or otherwise) by or on behalf of a partnership, it is to be the joint and several responsibility of every partner, but if it is done by one partner or, in the case of a partnership whose principal place of business is in Scotland, by any other person authorised by the partnership with respect thereto that will be sufficient compliance with any such requirement.
Notwithstanding regulation 14(3), each individual partner is personally responsible for providing accurate and timely information as required by Revenue Scotland in relation to this Part.