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Partnerships and Unlimited Companies (Accounts) Regulations (Northern Ireland) 1994

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Qualifying partnerships

3.—(1) A partnership which is governed by the laws of Northern Ireland is a qualifying partnership for the purposes of these Regulations if each of its members is—

(a)a limited company, or

(b)an unlimited company, or a Scottish firm, each of whose members is a limited company.

(2) Where the members of a qualifying partnership include—

(a)an unlimited company, or a Scottish firm, each of whose members is a limited company, or

(b)a member of another partnership each of whose members is—

(i)a limited company, or

(ii)an unlimited company, or a Scottish firm, each of whose members is a limited company,

any reference in regulations 4 to 8 to the members of the qualifying partnership includes a reference to the members of that company, firm or other partnership.

(3) The requirements of regulations 4 to 8 shall apply without regard to any change in the members of a qualifying partnership which does not result in it ceasing to be such a partnership.

(4) Any reference in paragraph (1) or (2) to a limited company, an unlimited company, or another partnership includes a reference to any comparable undertaking incorporated in or formed under the law of any country or territory outside Northern Ireland and any reference in those paragraphs to a Scottish firm includes a reference to any comparable undertaking formed under the law of any country or territory outside the United Kingdom.

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