Finance Act, 1958

Unincorporated bodies, partnerships and individuals.

30.—(1) The preceding provisions of this Part of this Act shall apply in relation to unincorporated societies and other bodies as they apply in relation to bodies corporate, and, in connection with the said preceding provisions, the definition of “control” in subsection (3) of section 29 of this Act shall, with the necessary adaptations, also so apply.

(2) The preceding provisions of this Part of this Act shall apply in relation to any partnership carrying on any trade, profession or vocation as they would apply in relation to a body corporate carrying on a trade, if so much thereof as relates to directors of the body corporate or persons taking part in the management of the affairs of the body corporate were omitted, but—

(a). “control”, in relation to a partnership, means the right to a share of more than one half of the assets, or of more than one half of the income, of the partnership, and

(b) where such a partnership as aforesaid has control over a body corporate to which this Part of this Act applies (“control” being construed for this purpose in accordance with the definition thereof in subsection (3) of section 29 of this Act)—

(i) any employment of any director of that body corporate by the partnership shall be an employment to which this Part of this Act applies, and

(ii) all the employments of any person who is employed both by the partnership and by the body corporate (being employments by the partnership or the body corporate) shall, for the purpose of seeing whether those employments or any of them are employments to which this Part of this Act applies, be treated as if they were employments by the body corporate.

(3) The provisions of subsection (2) of this section shall apply in relation to individuals as they apply in relation to partnerships but nothing in this subsection shall be construed as requiring an individual to be treated in any circumstances as under the control of another person.