xmlns:atom="http://www.w3.org/2005/Atom"
3In this Act, a “partnership” means—
(a)a partnership within the Partnership Act 1890 (c. 39);
(b)a limited partnership registered under the Limited Partnerships Act 1907 (c. 24);
(c)a limited liability partnership formed under the Limited Liability Partnerships Act 2000 (c. 12);
(d)a firm or entity of similar character to any of those mentioned above formed under the law of a country or territory outside the United Kingdom.