46 Business carried on in divisions or by unincorporated bodies, personal representatives etc
Value Added Tax Act 1994 (1994 c 23) | Legislation

46  Business carried on in divisions or by unincorporated bodies, personal representatives etc

(1)     The registration under this Act of a body corporate carrying on a business in several divisions may, if the body corporate so requests and the Commissioners see fit, be in the names of those divisions.

(2)     The Commissioners may by regulations make provision for determining by what persons anything required by or under this Act

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