164 Special provisions as to partnerships
164 Special provisions as to partnerships

(1)     This section shall have effect for the purposes of the application of this Chapter to a hereditament or agricultural unit occupied for the purposes of a partnership firm.

(2)     Occupation for the purposes of the firm shall be treated as occupation by the firm, and not as occupation by any one or more of the partners individually, and the definitions of “owner-occupier” in section 168(1) and (2) shall apply in relation to the firm accordingly.