83 Duties and liabilities of partnerships and unincorporated bodies

83  Duties and liabilities of partnerships and unincorporated bodies

(1)     Where anything is required or permitted to be done under an enactment relating to the tax 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

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