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Collective investment schemes: limited partnerships

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HM Treasury is consulting until 5 October 2015 on changes to UK limited partnership legislation to make such partnerships more effective vehicles for private equity and venture capital investments. The draft order includes consequential amendments to the Collective Investment in Transferable Securities (Contractual Scheme) Regulations, SI 2013/1388, which introduced the new tax-transparent authorised contractual schemes. As the proposed amendments are intended to include only partnerships formed as part of a private fund structure, they will apply to partnerships that are ‘collective investment schemes’, but not schemes authorised by the Financial Conduct Authority. See

Issue: 1273
Categories: News , Partnerships