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The Partnerships and Unlimited Companies (Accounts) Regulations 1993
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- UK Statutory Instruments
- 1993 No. 1820
- Regulation 3
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Qualifying partnerships
3.—(1) A partnership which is governed by the laws of any part of Great Britain is a qualifying partnership for the purposes of these Regulations if each of its members is—
(a)a limited company, or
(b)an unlimited company, or a Scottish firm, each of whose members is a limited company.
(2) Where the members of a qualifying partnership include—
(a)an unlimited company, or a Scottish firm, each of whose members is a limited company, or
(b)a member of another partnership each of whose members is—
(i)a limited company, or
(ii)an unlimited company, or a Scottish firm, each of whose members is a limited company,
any reference in regulations 4 to 8 below to the members of the qualifying partnership includes a reference to the members of that company, firm or other partnership.
(3) The requirements of regulations 4 to 8 below shall apply without regard to any change in the members of a qualifying partnership which does not result in it ceasing to be such a partnership.
(4) Any reference in paragraph (1) or (2) above to a limited company, an unlimited company, a Scottish firm or another partnership includes a reference to any comparable undertaking incorporated in or formed under the law of any country or territory outside Great Britain.
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