Section 1099(3)

This section also applies to— limited partnerships registered in the United Kingdom (within the meaning of section 3 of the Limited Partnerships Act 1907); limited liability partnerships incorporated in the United Kingdom; UK Economic Interest Groupings; EEIG establishments, within the meaning of regulation 2(1) of the European Economic Interest Grouping Regulations 1989; open-ended investment companies authorised in the United Kingdom; societies registered under the Industrial and Provident Societies Act 1965 (c. 12) or the Co-operative and Community Benefit Societies Act 2014. protected cell companies registered under Part 4 of the Risk Transformation Regulations 2017. charitable incorporated organisations within the meaning of Part 11 of the Charities Act 2011; Scottish charitable incorporated organisations within the meaning of Chapter 7, Part 1 of the Charities and Trustee Investment (Scotland) Act 2005 (asp 10)

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Source: legislation.gov.uk · retrieved 2026-09-04