Section 1216(5)

Where the partnership ceases and the appointment is not treated under subsection (3) as extending to any partnership or other person, the appointment may with the consent of the audited person be treated as extending to an appropriate partnership, or other appropriate person, who succeeds to— the business of the former partnership, or such part of it as is agreed by the audited person is to be treated as comprising the appointment.

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