Limited Partnerships Act 1907: Core legislation governing limited partnerships in England and Wales, defining structure, registration requirements, and partners' rights/obligations
Partnership Act 1890: Provides underlying partnership law principles and applies to limited partnerships where not modified by the 1907 Act
Companies Act 2006: Relevant for registration and filing requirements, particularly if the limited partnership has corporate partners
Financial Services and Markets Act 2000: Applicable if the partnership involves regulated activities, including relevant FCA/PRA regulations
Income Tax Act 2007: Key legislation governing the taxation of partnership interests and income distribution
Corporation Tax Act 2010: Legislation covering corporate tax implications for partnerships and corporate partners
Taxation of Chargeable Gains Act 1992: Governs the tax treatment of capital gains in partnership interests and transfers
Money Laundering Regulations 2017: Sets out due diligence requirements and compliance obligations, particularly relevant for high-value transactions
Misrepresentation Act 1967: Key legislation relating to contract law principles and misrepresentation in partnership agreements
Enterprise Act 2002: Competition law framework affecting partnerships, particularly relevant for larger business combinations
Competition Act 1998: Provides competition law requirements that may affect partnership structures and operations
