PART 4

MISCELLANEOUS AND GENERAL PROVISION
CHAPTER 1

SPECIAL CASES

Partnerships and unincorporated bodies

Duties and liabilities of partnerships and unincorporated bodies
56
1
Where anything‍ required or permitted to be done under an enactment relating to the register under Part 2 or the levy is to be done by or in relation to persons carrying on business in partnership, it must be done by or in relation to every person who is a partner at the time when it is done or required to be done.
2
But anything that is required or permitted to be done by every partner may instead be done by any of them; and if the partnership’s principal place of business is in Scotland, it may also be done by any other person authorised by the partnership.
3
Where anything‍ required or permitted to be done under an enactment relating to the register under Part 2 or the levy is to be done by or in relation to persons carrying on business as an unincorporated body, it must be done by or in relation to every person who is a managing member of the body at the time when it is done or required to be done.
4
But anything that is required or permitted to be done by every managing member of the body may instead be done by any of them.‍
5
A liability to pay a relevant amount as a result of anything done or omitted to be done by persons carrying on business in partnership or as an unincorporated body is a joint and several liability of every person who is a member of the partnership or body at the time when the thing is done or omitted to be done.
6
But where—
a
persons carry on a relevant business in partnership or as an unincorporated body, and
b
a person is a member of the partnership or body for only part of an accounting period,
the person’s personal liability for levy chargeable in respect of the accounting period is the proportion of the liability relating to the business of the partnership or body that is just and reasonable in the circumstances.
7
In this section, “relevant amount” means—
a
a penalty under Part 2;
b
an amount of levy;
c
a penalty under an enactment relating to the levy;
d
interest on an amount within paragraph (b) or (c).
S. 56 in force at 19.9.2025 for specified purposes, see s. 67(1)(2)