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Finance Act 2001
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- UK Public General Acts
- 2001 c. 9
- SCHEDULE 4
- Paragraph 2
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2(1)The Commissioners shall register a person who is required to be registered for the purposes of aggregates levy with effect from the time when the requirement arose.
(2)Where any two or more bodies corporate are members of the same group they shall be registered together as one person in the name of the representative member.
(3)The registration of a body corporate carrying on a business in several divisions may, if the body corporate so requests and the Commissioners see fit, be in the names of those divisions.
(4)The registration of—
(a)any two or more persons carrying on a business in partnership, or
(b)an unincorporated body,
may be in the name of the firm or body concerned.
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