s.3Definition of partnership
3
Section 3Part 2Nature of Partnership

Definition of partnership

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Partnership is the relation which subsists between persons carrying on a business in common with a view to profit.
The relation between members of any company or association which is —
registered as a company under the Companies Act (2025 Revision) or any other law for the time being in force and relating to the registration of companies; or
formed or incorporated by or in pursuance of any other law, letters patent or Royal Charter, is not a partnership within the meaning of this Act.

Defined Terms

partnershipbusiness

Cross References

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