# Income Tax Act 2007, Section 932: Meaning of “qualifying partnership”


For the purposes of this Chapter a partnership is a “qualifying partnership” if any partner in the partnership is a company or a local authority.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/932 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-932
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.