ExceptionsS
This section has no associated Policy Notes
4. This Part does not apply to a person where that person’s relationship to the partnership is only that of—
(a)a paid professional advisor to the partnership (such as a solicitor or an accountant),
(b)a creditor of the partnership (such as the holder of a standard security),
(c)an administrator of the partnership in insolvency proceedings, or
(d)a member of the judiciary presiding over proceedings in connection with the partnership.
Commencement Information
I1Sch. 1 para. 4 in force at 1.4.2022, see reg. 1