Commentary on Provisions Part 1 – Scottish Aggregates Tax Special cases Section 33:  Partnerships and unincorporated bodies etc.
101.This section of the Act gives a regulation-making power to the Scottish Ministers to make provision applying Part 1 of the Act to cases where a business is carried on in partnership or by an unincorporated body. Regulations under this section will be subject to the negative procedure. Under subsection (2), registration for tax can be in the name of the firm or body concerned (as opposed to being in the name of its members). A body corporate may have several divisions which are themselves bodies corporate: under subsection (4), Revenue Scotland may determine what divisions of a particular corporate body are registrable for Scottish aggregates tax.