# Income Tax Act 2007, Section 257MI: The no partnership requirement


(1) The requirements in this section apply during the shorter applicable period.
(2) The social enterprise must not be a member of any partnership.
(3) Each 90% social subsidiary of the social enterprise must not be a member of a partnership.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/257MI (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-257MI
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.