Limited Partnerships Act 1907: Primary legislation governing the formation, operation, and dissolution of limited partnerships in England and Wales. Sets out fundamental rules for limited partnerships including registration requirements, rights and obligations of partners.
Partnership Act 1890: Provides the basic legal framework for partnerships in general, including rules on partner relationships, partnership property, and dissolution procedures. Applies to limited partnerships where not modified by the 1907 Act.
Companies Act 2006: Relevant for registration and filing requirements with Companies House, including transparency and disclosure obligations applicable to limited partnerships.
Financial Services and Markets Act 2000: Governs regulated financial activities in the UK. Relevant if the limited partnership engages in regulated financial services or investment activities.
Limited Liability Partnerships Act 2000: While not directly applicable, provides important context for understanding the distinctions between limited partnerships and LLPs in English law.
Money Laundering Regulations 2017: Sets out anti-money laundering requirements that may apply to limited partnerships, including customer due diligence and reporting obligations.
Income Tax Act 2007: Contains provisions regarding the taxation of partnership income and partners' individual tax obligations.
Corporation Tax Act 2010: Relevant for tax treatment of corporate partners and certain aspects of partnership taxation.
Legislative Reform (Limited Partnerships) Order 2009: Updates to the Limited Partnerships Act 1907, modernizing certain aspects of limited partnership law.
PSC Requirements: People with Significant Control regulations requiring disclosure of individuals who have significant control over the partnership.
