Related Commentary  Related CasesRelated HMRC Manuals

45(1)  The registration under this Act of persons–

(a)carrying on a business in partnership,

(b)[omitted by TCTA 2018, s. 43 and Sch. 8, para. 48(2)(a),]

may be in the name of the firm; and no account shall be taken, in determining for any purpose of this Act whether goods or services are supplied to or by such persons, of any change in the partnership.

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