Statute
Section 7 — Value Added Tax Regulations 1995: Notice by partnership
Text of the provision Official document
Notice by partnership 7 — 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 .
Official source: legislation.gov.uk
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