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For the purposes of this Part, the expression " unregistered company " includes any trustee savings bank certified under the enactments relating to such banks and any partnership (whether limited or not), any association and any company, with the following exceptions—
(a)a railway company incorporated by Act of Parliament.
(b)a company registered in any part of the United Kingdom under the Joint Stock Companies Acts or under the legislation (past or present) relating to companies in Great Britain.
(c)a partnership, association or company which consists of less than 8 members and is not a foreign partnership, association or company,
(d)a limited partnership registered in England and Wales or Northern Ireland.
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