Section 26AA(3)

Where the person mentioned in section 26A(1) is entitled as a member of a partnership to credit for input tax this section has effect as if— the references in subsections (1)(a) and (b) to “the person” and “that person” were references to the partnership, the reference in subsection (1)(c) to “the insolvent person’s affairs” were a reference to the insolvent partnership’s affairs, and the reference in subsection (2)(b) to “the person”, in connection with a bankruptcy order or a voluntary arrangement, were a reference to the person who is a member of the partnership to which the bankruptcy order or voluntary arrangement relates.

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Source: legislation.gov.uk · retrieved 2026-07-28