VATREG02100 - Basic principles of registration: meaning of person
The word 鈥榩erson鈥� is defined in the Interpretation Act 1978, Schedule 1 as including a body of persons, corporate or un-incorporate.
In effect there are two types of persons: 鈥榣egal persons鈥� and 鈥榥atural persons鈥�.
Legal persons
A legal person is an entity or body which has an existence separate and distinct from the persons (legal or natural) comprising that entity or body.
The following are legal persons
- corporate bodies
- corporations sole
- Scottish partnerships
- European Economic Interest Groupings.
Natural persons
The following are natural persons
- sole proprietors
- partnerships
- unincorporated associations.
A sole proprietor is a natural person and it is the sole proprietor who is the 鈥榩erson鈥�.
In the case of partnerships and associations, it is the sum of the members that is the 鈥榩erson鈥�.
Further guidance on defining the status of the person can be found in VATREG08000.