The registration under the Value Added Tax Act 1994 of persons carrying on a business in partnership, or carrying on in partnership any other activities in the course or furtherance of which they acquire goods from other member states, may be in the name of the firm; and no account is to be taken, in determining for any purpose of that Act whether goods or services are supplied to or by such persons or are acquired by such persons from another member state, of any change in the partnership1.
Until the date on which a change in the partnership is
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