# Finance Act 2014, Paragraph 1


(1) Persons carrying on a business in partnership—
(a) are regarded as a person for the purposes of this Part of this Act;
(b) are referred to in this Part as a “partnership”.
(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).
(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.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/36/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-36/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.