Section 351 Partnerships: special provisionI1

For the purposes of this Part, occupation of a hereditament or agricultural unit for the purposes of carrying on a business in partnership is to be treated as occupation by the partnership, and not as occupation by any one or more of the partners individually.

The definitions of “owner-occupier” in paragraphs 31 and 33 of Schedule 19 apply in relation to the partnership accordingly.

A partnership is to be treated as the same partnership despite a change in membership after it has served a blight notice.