# The Partnerships and Unlimited Companies (Accounts) Regulations 1993, Regulation 9: Qualifying companies


(1) An unlimited company incorporated in Great Britain is a qualifying company for the purposes of these Regulations if each of its members is—
(a) a limited company, or
(b) another unlimited company, or a Scottish firm, each of whose members is a limited company.
(2) Any reference in paragraph (1) above to a limited company, another unlimited company or a Scottish firm includes a reference to any comparable undertaking incorporated in or formed under the law of any country or territory outside Great Britain.

---
Source: https://www.legislation.gov.uk/uksi/1993/1820/regulation/9 (the official version)
Page: https://openlegislation.uk/partnerships-and-unlimited-companies-accounts-regulations-1993/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.