Rights and powers to be taken into account: partnerships
99(1)The rights and powers of a person as a member of a partnership shall be disregarded unless he has control of or a major interest in the partnership.
(2)Whether a person has control of or a major interest in a partnership shall be determined in accordance with paragraphs 96 to 98 as in relation to a company.
For this purpose references in those paragraphs to any other company shall be read as including any other partnership.