F1SCHEDULE A1Non-excluded overseas property
Annotations:
Amendments (Textual)
PART 3Interpretation
Partnerships
10
In this Schedule “partnership” means—
a
a partnership within the Partnership Act 1890,
b
a limited partnership registered under the Limited Partnerships Act 1907,
c
a limited liability partnership formed under the Limited Liability Partnerships Act 2000 or the Limited Liability Partnerships Act (Northern Ireland) 2002, or
d
a firm or entity of a similar character to either of those mentioned in paragraph (a) or (b) formed under the law of a country or territory outside the United Kingdom.
Sch. A1 inserted (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 10 para. 1 (with Sch. 10 para. 9(2))