1. cal
  2. Current rule
The Orders and Rules of Racing

Horse & Owner Manual (E)


PART 3 - OWNERS

47. Registration of Business Partnerships

47.1 Business Partnership

47.1.1 means a partnership within the meaning of section 1 of the Partnership Act 1890 and which

47.1.1.1 has a current VAT registration number, and
47.1.1.2 has not registered racing activities as a business for VAT purposes under Rule (A)100 (VAT registration scheme), and

47.1.2 includes a firm or entity of a similar character formed under the law of a country or territory outside Great Britain.

47.2 Deleted.

47.3 Deleted.
47.4 Deleted.

47.5 Deleted.
47.6 The Authority will not approve any new applications for registration under Rule 47 as a Business Partnership.