Section 115(2)

In paragraph (1)— at the end of paragraph (a) of the definition of “EEA AIF” insert “(but see paragraph (1A) if the AIF is a limited partnership)”; at the end of the definition of “Gibraltar AIF” insert “(but see paragraph (1A) if the AIF is a limited partnership)”; at the end of paragraph (b) of the definition of “UK AIF” insert “(but see paragraph (1A) if the AIF is a limited partnership)”; at the appropriate places insert— “established”: a reference to the place where an AIF is established (however expressed) is, in relation to an AIF that is a limited partnership, a reference to— the country in which the AIF is authorised or registered, or if the AIF is not authorised or registered, the country in which it has its principal place of business; “limited partnership” means a limited partnership registered under the Limited Partnerships Act 1907;

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