Commentary on Sections Schedule 27 - Minor and consequential amendments Paragraph 2 - Partnership Act 1890 (c. 39)
917.Paragraph 2 amends section 2 of the Partnership Act 1890 which sets out certain rules to be taken into account when determining whether a business partnership exists or not. Rule 3(c) prevents surviving spouses or children of deceased partners from being regarded as partners merely because they receive payments from the partnership after the death. The amendment extends this provision so that the rule will also apply to surviving civil partners.