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CLAUSE 36:  PARTNERSHIPS AND OTHER UNINCORPORATED BODIES

SUMMARY

1.         This clause enables the Commissioners of Customs and Excise  to make regulations determining who is to fulfil the tax obligations of businesses which are partnerships or other unincorporated bodies.  It also makes specific provision for such businesses regarding matters such as who is accountable for the levy and the extent of certain persons’ liability.

DETAILS OF THE CLAUSE

2.         Subsection (1) empowers the Commissioners to make regulations to determine who is to fulfil the tax obligations of businesses which are partnerships or other unincorporated bodies.

3.         Subsection (2) provides for treating a firm or body as the same person and as separate from its members in determining the person chargeable with aggregates levy.

4.         Subsection (3) provides that a person who has been in a partnership of any business commercially exploiting aggregate and who ceases to be a member of the firm shall continue to be regarded as a partner until the Commissioners are notified of the change.

5.         Subsection (4) provides that when a person ceases to be a member of a firm during an accounting period, any notice served by the Commissioners on the firm shall be treated as also served on him if it relates to any matter arising in that period or an earlier period during which he was a member of the firm.   

6.         Subsection (5) provides that any notice served by the Commissioners which is addressed to a firm by the name in which it is registered, shall be treated as served on the firm and, where applicable, on a former partner.

7.         Subsection (6) provides that nothing in this section shall affect the extent to which a partner is liable for aggregates levy owed by the firm under the provisions of the Partnership Act 1890.

8.         Subsection (7) provides that, where a person is a partner in a firm for only part of an accounting period, his personal liability for aggregates levy incurred by the firm in that period shall include, but not exceed, the proportion of the firm’s liability which may be considered just and reasonable in the circumstances.