# The Value Added Tax Regulations 1995, Regulation 7: Notice by partnership

Extent: E+W+S+N.I.

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(1) Where any notice is required to be given for the purposes of the Act or these Regulations by a partnership, it shall be the joint and several liability of all the partners to give such notice, provided that a notice given by one partner shall be a sufficient compliance with any such requirement.
(2) Where, in Scotland, a body of persons carrying on a business which includes the making of taxable supplies is a partnership required to be registered, any notice shall be given and signed in the manner indicated in section 6 of the Partnership Act 1890.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.