3(1)This paragraph applies where—U.K.
(a)the filing member of a multinational group is its ultimate parent, and
(b)the ultimate parent is not a company.
(2)The obligations of the filing member under this Schedule may be met by—
(a)in the case of a partnership other than a limited partnership or a limited liability partnership, any partner;
(b)in the case of a limited partnership, any general partner;
(c)in the case of a limited liability partnership, the limited liability partnership;
(d)in the case of a trust, any trustee;
(e)in the case of any other arrangement, any person responsible for preparing the separate financial accounts.
(3)In this paragraph, “partnership”, “limited partnership”, “limited liability partnership” and “trust” mean a partnership, limited partnership, limited liability partnership or trust (as the case may be) established under the law of a part of the United Kingdom, or an equivalent entity established under the law of a different country or territory.