Prospective
(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.
Commencement Information
I1S. 30 not in force at Royal Assent, see s. 52(2)