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SCHEDULE 1References to people with significant control over an eligible Scottish partnership

PART 3Interpretation of Schedule 1

The right to surplus assets of an eligible Scottish partnership on a winding up

12.  To the extent that the holding of a right to any surplus assets of an eligible Scottish partnership on a winding up is not expressly provided for, each partner in the eligible Scottish partnership shall be treated as holding the right to an equal share in any surplus assets on a winding up.