Part 4Administration of Levy
Special cases
30Partnerships and unincorporated bodies etc.
(1)
The Scottish Ministers may by regulations make provision applying the requirements of this Act to cases where a business is carried on—
(a)
in partnership, or
(b)
by an unincorporated body.
(2)
The registration under this Act of a partnership or an unincorporated body may be in the name of the firm or body concerned.
(3)
In determining whether activities which will result in a registrable event are carried out by an unincorporated body, no account is to be taken of any change in its members.
(4)
The registration under this Act 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.