SCHEDULE 7PARTNERSHIPS
PART 2GENERAL PROVISIONS
Partnerships
3
In this Act, a “"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);
(d)
a firm or entity of similar character to any of those mentioned above formed under the law of a country or territory outside the United Kingdom.