Section 154(4)

In this section a “relevant entity” means— a limited partnership registered under the Limited Partnerships Act 1907; a limited liability partnership registered under the Limited Liability Partnerships Act 2000; a partnership, other than a limited partnership, that is— constituted under the law of Scotland, and a qualifying partnership within the meaning given by regulation 3 of the Partnerships (Accounts) Regulations 2008.

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