Part 1 Partnerships as Persons
Finance Act 2014 (2014 c 26) | Legislation

SCHEDULE 36 Promoters of Tax Avoidance Schemes: Partnerships

Section 281

Part 1 Partnerships as Persons

“Person†includes a partnership

1

(1)     Persons carrying on a business in partnership—

(a)     are regarded as a person for the purposes of this Part of this Act;

(b)     are referred to in this Part as a “partnershipâ€.

(2)     But in this Part of this Act “partnership†does not include a body of persons forming a legal person that is distinct from themselves

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