# Inheritance Tax Act 1984, Paragraph 10


In this Schedule “partnership” means—
(a) a partnership within the Partnership Act 1890,
(b) a limited partnership registered under the Limited Partnerships Act 1907,
(c) a limited liability partnership formed under the Limited Liability Partnerships Act 2000 or the Limited Liability Partnerships Act (Northern Ireland) 2002, or
(d) a firm or entity of a similar character to either of those mentioned in paragraph (a) or (b) formed under the law of a country or territory outside the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/schedule/A1/paragraph/10 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/schedule-A1/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.