# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 3


In this Act, a “"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);
(d) a firm or entity of similar character to any of those mentioned above formed under the law of a country or territory outside the United Kingdom.

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Source: https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/3 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-7/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.