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The Partnerships (Accounts) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 569
- PART 1
- Regulation 3
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Qualifying partnerships
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3.—(1) A partnership which is formed under the law of any part of the United Kingdom 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 partnership, each of whose members is a limited company.
(2) Where the members of a qualifying partnership include—
(a)an unlimited company, or a Scottish partnership, 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 partnership, each of whose members is a limited company,
any reference in these Regulations to the members of the qualifying partnership includes a reference to the members of that company or other partnership.
(3) The requirements of these Regulations 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) to a limited company, an unlimited company or a partnership includes a reference to any comparable undertaking incorporated in or formed under the law of any country or territory outside the United Kingdom.
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