{
  "url": "https://openlegislation.uk/partnerships-and-unlimited-companies-accounts-regulations-1993/regulation-3",
  "json_url": "https://openlegislation.uk/partnerships-and-unlimited-companies-accounts-regulations-1993/regulation-3.json",
  "legislation": "uksi/1993/1820",
  "legislation_title": "The Partnerships and Unlimited Companies (Accounts) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/partnerships-and-unlimited-companies-accounts-regulations-1993",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Qualifying partnerships",
  "text": "(1) A partnership which is governed by the laws of any part of Great Britain is a qualifying partnership for the purposes of these Regulations if each of its members is—\n(a) a limited company, or\n(b) an unlimited company, or a Scottish firm, each of whose members is a limited company.\n(2) Where the members of a qualifying partnership include—\n(a) an unlimited company, or a Scottish firm, each of whose members is a limited company, or\n(b) a member of another partnership each of whose members is—\n(i) a limited company, or\n(ii) an unlimited company, or a Scottish firm, each of whose members is a limited company,\nany reference in regulations 4 to 8 below to the members of the qualifying partnership includes a reference to the members of that company, firm or other partnership.\n(3) The requirements of regulations 4 to 8 below shall apply without regard to any change in the members of a qualifying partnership which does not result in it ceasing to be such a partnership.\n(4) Any reference in paragraph (1) or (2) above to a limited company, an unlimited company, a Scottish firm or another partnership includes a reference to any comparable undertaking incorporated in or formed under the law of any country or territory outside Great Britain.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1820/regulation/3",
    "retrieved_at": "2026-10-29T13:53:14.450768+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}