# Finance Act 2000, Paragraph 132


(1) The regulations may provide that activities carried on by a company in partnership are not to be regarded as qualifying activities of that company unless the partnership is a qualifying partnership.
“Qualifying activities” here means core qualifying activities, qualifying secondary activities or qualifying incidental activities.
(2) Subject to any provision made by the regulations, a “qualifying partnership” means a partnership that if it were a company would meet the requirements in paragraph 16(1) (qualifying companies).

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/132 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-132
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.