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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 2007 - onwards
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1. Definition of "individual"

In section 189(1) of the 1974 Act (definitions) for the definition of "individual" substitute -

"'individual' includes -

(a) a partnership consisting of two or three persons not all of whom are bodies corporate; and

(b) an unincorporated body of persons which does not consist entirely of bodies corporate and is not a partnership;".

Comparing proposed amendment...