167 Partnerships
Finance Act 2013 (2013 c 29) | Legislation

167 Ìý±Ê²¹°ù³Ù²Ô±ð°ù²õ³ó¾±±è²õ

(1)     In this Part “partnership†means—

(a)     a partnership within the Partnerships Act 1890,

(b)     a limited partnership registered under the Limited Partnerships Act 1907,

(c)     a limited liability partnership formed under the Limited Liability Partnerships Act 2000 or the Limited Liability Partnerships Act (Northern Ireland) 2002, or

(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.

(2)     This Part

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