# Finance Act 2003, Paragraph 1


In this Part of this Act a “partnership” means—
(a) a partnership within the Partnership Act 1890 (c. 39),
(b) a limited partnership registered under the Limited Partnerships Act 1907 (c. 24), or
(c) a limited liability partnership formed under the Limited Liability Partnerships Act 2000 (c. 12) or the Limited Liability Partnerships Act (Northern Ireland) 2002 (c. 12 (N. I.)),
or a firm or entity of a similar character to any of those mentioned above formed under the law of a country or territory outside the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/15/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.