Prospective
Form of registrationU.K.
56(1)The Commissioners shall register a person if—U.K.
(a)they receive from him a notification given in pursuance of paragraph 55, or
(b)although they have not received from him such a notification, it appears to them that he is required to be registered.
Where the Commissioners register a person who is required to be registered, they shall register him with effect from the time when the requirement arose.
(2)Where any two or more bodies corporate are members of the same group they shall be registered together as one person in the name of the representative member.
(3)The registration 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.
(4)The registration of—
(a)any two or more persons carrying on a business in partnership, or
(b)an unincorporated body,
may be in the name of the firm or body concerned.