| Commentary

148.1 General partnerships

| Commentary

148 Partnerships

148.1 General partnerships

The business name and disclosure provisions of the Companies Act 2006 also apply to parties carrying on business in partnership in the United Kingdom although the business name provisions do not prevent individuals carrying on business in partnership under a name consisting of the surnames of all the partners without any addition other than those permitted by the 2006 Act1. The permitted additions are:

  1. 148.1.1

        the forenames of individual partners or the initials of those forenames; and

  2. 148.1.2

        where two or more individual partners have the same surname, the addition of ‘s’ at the end of

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