Section 1216(4)

For the purposes of subsection (3)— a partnership is to be regarded as succeeding to the practice of another partnership only if the members of the successor partnership are substantially the same as those of the former partnership, and a partnership or other person is to be regarded as succeeding to the practice of a partnership only if it or he succeeds to the whole or substantially the whole of the business of the former partnership.

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Source: legislation.gov.uk · retrieved 2026-09-04