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You are viewing the version of the document as on 2022-04-01.

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    2022-04-01

large partnership

  1. 69
    1. (1) (in COMP), a partnership with net assets of more than £1.4 million (or its equivalent in any other currency at the relevant time).
    2. (2) (except in COMP), a partnership or unincorporated association with net assets of more than £1.4 million (or its equivalent in any other currency at the relevant time).