Article 3 Partnerships and unincorporated associations
In section 32 (partnerships and unincorporated associations)—
(a)
in subsection (2), after “in relation to any” insert “individual or”;
(b)
for subsection (3), substitute—
“(3)For the purposes of this section, an individual or firm is to be regarded as succeeding to the business of a dissolved firm only if succession is to the whole or substantially the whole of the business of the former firm.”.