Section 153(6)

In this section— “managing officer” has the meaning given by section 3(1) of the Limited Partnerships Act 1907; “qualifying Scottish partnership” means a partnership, other than a limited partnership, that— is constituted under the law of Scotland, and is a qualifying partnership with the meaning given by regulation 3 of the Partnership (Accounts) Regulations 2008; “the registrar” means registrar of companies for Scotland.

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