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Finance Act 2021
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66Unincorporated bodiesU.K.
The Commissioners may by regulations make provision in relation to a business which is carried on by a partnership or by another unincorporated body specifying by what person anything required by or under this Part to be done by a person is to be done.
Modifications etc. (not altering text)
C1Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5
Commencement Information
I1S. 66 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2S. 66 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
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