Related Commentary  Related HMRC Manuals

62(1)  Regulations may make provision for determining by what persons anything required by this Part to be done by an insurer or taxable intermediary is to be done where the business concerned is carried on in partnership or by another unincorporated body.

62(2)  The registration under this Part of an unincorporated body other than a partnership may be in the name of the body concerned; and in determining whether premiums are received by such a body no account shall be taken of any change in its members.

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