SLfT4007 - Representation of an unincorporated body

SLfT guidance on the rules regarding unincorporated bodies (those which are a partnership and those which are not) and SLfT.

Rules for unincorporated bodies other than partnerships

If an unincorporated body (other than a partnership) is required to do anything in relation to SLfT, it is the joint and several responsibility of any the following to comply with the requirement:

  • every member holding office as president, chairman, treasurer, secretary or any similar office;
  • if there is no such office, every member holding office as a member of a committee by which the affairs of the body are managed; or
  • if there is no such office or committee, every member.

If the requirement is carried out by any of the persons above, we will consider that requirement as having been complied with, unless the requirement is one in relation to any of regulations 3 to 5 of The Scottish Landfill Tax (Administration) Regulations 2015 (notifications about registration – see SLfT4002 and SLfT4008).

Where that is the case, we will not consider that requirement as having been complied with unless the notification is made by a person upon whom a responsibility for making it is imposed by any of the individuals or members mentioned in the above bullet points.

Rules for unincorporated bodies which are partnerships

If a partnership is required to do anything in relation to SLfT, it is the joint and several responsibility of every partner to comply with the requirement.

If the requirement is carried out by any of the partners or, in the case of a partnership whose principal place of business is in Scotland, by any other person authorised by the partnership, we will consider that requirement as having been complied with.

The Scottish Landfill Tax (Administration) Regulations 2015 regulation 7

Ref ID: 
SLfT4007
Archive Date: 
9 March 2015
Last updated: 
9 March 2015
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