»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp law providing for divisional registration is contained in the VAT Act 1994, section 46(1) and provides as follows:

• 46(1) »Ê¹ÚÌåÓýapp registration under this Act of a corporate body carrying on a business in several divisions may, if the corporate body so requests, and the Commissioners see fit, be registered in the names of those divisions.

»Ê¹ÚÌåÓýapp separate registration of the divisions does not make them into separate taxable persons. »Ê¹ÚÌåÓýapp corporate body as a whole remains the person legally responsible for the VAT debts and obligations of all the divisions.