# Finance Act 2021, Section 66: Unincorporated bodies


The Commissioners may by regulations make provision in relation to a business which is carried on by a partnership or by another unincorporated body specifying by what person anything required by or under this Part to be done by a person is to be done.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/section/66 (the official version)
Page: https://openlegislation.uk/finance-act-2021/section-66
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.