Commentary on Sections Part 4 - Miscellaneous and General Provision Chapter 1 – Special Cases Section 56 – Duties and liabilities of partnerships and unincorporated bodies
160.This section provides that where anything required or permitted to be done under an enactment relating to the register under Part 2 or the visitor levy is to be done by or in relation to persons in a partnership or unincorporated body, it must be done by or in relation to every person who is a partner in the partnership or a managing member of the body at the time when it is done or required to be done. However, anything required or permitted to be done by every partner or managing member may instead be done by any one of them.
161.A liability to pay a “relevant amount” (defined in subsection (7)) as a result of anything done or omitted to be done by persons carrying on business in partnership or as an unincorporated body is a joint and several liability of every person who is a member of the partnership or body at the time when the thing is done or omitted to be done.
162.If a person is a member of the partnership or body for only part of an accounting period, their personal liability for visitor levy chargeable in respect of the accounting period is the proportion of the liability relating to the business of the partnership or body that is just and reasonable in the circumstances.
163.In the context of the visitor levy, note new section 120H of the TCMA 2016 (inserted by Part 2 of Schedule 2 to the Act), which makes further provision about liability relating to penalty points awarded for failure to comply with certain requirements relating to the visitor levy.