[103A Meaning of “limited partner”]
Income Tax Act 2007 (2007 c 3) | Legislation

[103A  Meaning of “limited partner”]

[(1)     In this Chapter “limited partner” means an individual who carries on a trade—

(a)     as a limited partner in a limited partnership registered under the Limited Partnerships Act 1907,

(b)     as a partner in a firm who in substance acts as a limited partner in relation to the trade (see subsection (2)), or

(c)     while

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