Regulation 4 Relevant persons: bodies that have been dissolved

After section 6 of the 2010 Act insert—

“Corporate bodies etc that are dissolved

6A

(1)

A body corporate or unincorporated body is a relevant person if the body has been dissolved, subject to the exceptions in subsections (2) and (3).

(2)

The body is not a relevant person by virtue of subsection (1) if, since it was dissolved (or, if it has been dissolved more than once, since it was last dissolved), something has happened which has the effect that the body is treated as not having been dissolved or as no longer being dissolved.

(3)

Subsection (1) applies to a partnership only if it is a body corporate.

(4)

For the purposes of this section, “dissolved” means dissolved under the law of England and Wales, Scotland or Northern Ireland (whether or not by a process referred to as dissolution).”