- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (08/07/2015)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 08/07/2015.
There are currently no known outstanding effects for the Income Tax Act 2007, Section 103A.
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(1) In this Chapter “ limited partner ” means an individual who carries on a trade—
(a)as a limited partner in a limited partnership registered under the Limited Partnerships Act 1907,
(b)as a partner in a firm who in substance acts as a limited partner in relation to the trade (see subsection (2)), or
(c)while the condition mentioned in subsection (3) is met in relation to the individual.
(2)An individual in substance acts as a limited partner in relation to a trade if the individual—
(a)is not entitled to take part in the management of the trade, and
(b)is entitled to have any liabilities (or those beyond a certain limit) for debts or obligations incurred for the purposes of the trade met or reimbursed by some other person.
(3)The condition referred to in subsection (1)(c) is that—
(a)the individual carries on the trade jointly with other persons,
(b)under the law of a territory outside the United Kingdom, the individual is not entitled to take part in the management of the trade, and
(c)under that law, the individual is not liable beyond a certain limit for debts or obligations incurred for the purposes of the trade.
(4)In the case of an individual who is a limited partner as a result of subsection (1)(c), references in this Chapter to the individual's firm are to be read as references to the relationship between the individual and the other persons mentioned in subsection (3)(a).]
Textual Amendments
F1Ss. 103A, 103B inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 8, 21
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