# Finance Act 2014, Paragraph 2


A partnership is regarded for the purposes of this Part of this Act as continuing to be the same partnership (and the same person) regardless of a change in membership, provided that a person who was a member before the change remains a member after the change.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/36/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-36/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.