Section 346(4)

For the purposes of subsection (3)— a partnership is 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 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