PART 6E+WLegal Persons

Legal persons: application of Part 4 of the RegulationsE+W

36.—(1) Regulations 13, 15(1)(a), (2) and (3), 16(a) to (c) and (e)(i) and 17(a) apply to legal persons with the modifications in paragraphs (2) to (4).

(2) For “an individual” substitute “a legal person”.

(3) For “the individual” substitute “the legal person”.

(4) For “section 15 of” substitute “paragraph 4 of Schedule 3 to”.

Commencement Information

I1Reg. 36 in force at 1.4.2013, see reg. 1