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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
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33Partnerships and unincorporated bodies etc.
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(1)The Scottish Ministers may by regulations make provision applying the requirements of this Part to cases where a business is carried on—
(a)in partnership, or
(b)by an unincorporated body.
(2)The registration under this Part of a partnership or an unincorporated body may be in the name of the firm or body concerned.
(3)In determining whether taxable activities are carried out by an unincorporated body, no account is to be taken of any change in its members.
(4)The registration under this Part of a body corporate carrying on a business in several divisions may be in the names of those divisions if—
(a)the body corporate requests it, and
(b)Revenue Scotland considers it appropriate.
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