Meaning of “partnership”
This section has no associated Explanatory Notes
2In this Act, “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) or the Limited Liability Partnerships Act (Northern Ireland) 2002 (c.12 (N.I.)),
(d)a firm or entity of a similar character to any of those mentioned in paragraphs (a) to (c) formed under the law of a country or territory outside the United Kingdom.