131
In forceOffences by partnerships etc.
Part 11Miscellaneous provisions
131 Offences by partnerships etc.
Where a taxation law provides that person, being a partnership or an unincorporated association, is guilty of an offence, that reference to the person—
(a)
in the case of a partnership—is to be read as a reference to each member of the partnership; and
(b)
in the case of an unincorporated association—is to be read as a reference to each member of the committee of management of the association.
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.