Section 1273 Limited liability partnershipsC1

all the activities of the limited liability partnership are treated as carried on in partnership by its members (and not by the limited liability partnership as such),

anything done by, to or in relation to the limited liability partnership for the purposes of, or in connection with, any of its activities is treated as done by, to or in relation to the members as partners, and

the property of the limited liability partnership is treated as held by the members as partnership property.

references to a firm include a limited liability partnership in relation to which subsection (1) applies,

references to members of a firm include members of such a limited liability partnership,

references to a company do not include such a limited liability partnership, and

references to members of a company do not include members of such a limited liability partnership.

if the cessation is only temporary, or

during a period of winding up following a permanent cessation, provided that—

on the appointment of a liquidator or (if earlier) the making of a winding up order by the court, or

on the occurrence of any event under the law of a territory outside the United Kingdom corresponding to an event specified in paragraph (a).