{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-36/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-36/paragraph-1.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/36/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) Persons carrying on a business in partnership—\n(a) are regarded as a person for the purposes of this Part of this Act;\n(b) are referred to in this Part as a “partnership”.\n(2) But in this Part of this Act “partnership” does not include a body of persons forming a legal person that is distinct from themselves (and paragraphs 2 to 21 may accordingly be disregarded in applying this Part of this Act to such a body of persons).\n(3) In the references in this Part to carrying on a business in partnership, “partnership” has the same meaning as in the Partnership Act 1890.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/36/paragraph/1",
    "retrieved_at": "2026-10-29T09:07:29.129035+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}