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Version status: In force | Document consolidation status: No known changes
Version date: 18 July 2004 - onwards

7. New section 13A.

The Act of 1998 is amended by inserting the following section after section 13:

"13A. Partnerships.

(1) This Act applies to a Partner in a Partnership as it applies to an employee and accordingly has effect with the modification that -

(a) references to an employee include references to such a Partner, and

(b) references to an employer include references to a Partnership,

and with any other necessary modifications.

(2) In subsection (1) references to a Partner shall be construed, in the case of a limited Partnership, as references to a general Partner, as defined in section 3 of the Limited Partnerships Act 1907.".