Regulation 57 Partnerships: changes of partners etc.I1
United Kingdom
Without prejudice to section 36 of the Partnership Act (rights of persons dealing with firm against apparent members of firm), where—
persons have been carrying on in partnership any business in the course or furtherance of which any chargeable plastic packaging component has been produced or imported; and
a person ceases to be a member of the firm,
that person shall be regarded for the purposes of the Act as continuing to be a partner until the day on which the change in the partnership is notified to the Commissioners.
Without prejudice to section 16 of the Partnership Act (notice to acting partner to be notice to the firm), any notice, whether of assessment or otherwise, which—
is addressed to a firm by the name in which it is registered; and
is served in accordance with provisions by or under the Act,
shall be treated for purposes by or under the Act, as served on the firm and, accordingly, where paragraph (3) applies, as served also on the former partner.
Where a person ceases to be a member of a firm during an accounting period (or is treated as so ceasing by virtue of paragraph (1)) any notice, whether of assessment or otherwise, which—
is served on the firm for the purposes of any provision by or under the Act; and
relates to, or to any matter arising in, that period or any earlier period during the whole or part of which the person was a member of the firm,
shall be treated as also served on that person.
In this regulation, “the Partnership Act” means the Partnership Act 1890f1.
Annotations
Commencement
Footnotes
- f1