# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 2


In this Act, “ partnership ” means—
(a) a partnership within the Partnership Act 1890 (c.39),
(b) a limited partnership registered under the Limited Partnerships Act 1907 (c.24),
(c) a limited liability partnership formed under the Limited Liability Partnerships Act 2000 (c.12) or the Limited Liability Partnerships Act (Northern Ireland) 2002 (c.12 (N.I.)),
(d) a firm or entity of a similar character to any of those mentioned in paragraphs (a) to (c) formed under the law of a country or territory outside the United Kingdom.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/17/paragraph/2 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-17/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.