Section 45(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The registration under this Act of persons— may be in the name of the firm; and no account shall be taken, in determining for any purpose of this Act whether goods or services are supplied to or by such persons ..., of any change in the partnership. carrying on a business in partnership, ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
← 45 · All articles · 2 →
Source: legislation.gov.uk · retrieved 2026-07-28