The principal legislation governing Community Interest Companies (CICs) is contained in: • Companies Act 2006 • Companies (Audit, Investigations and Community Enterprise) Act 2004 (C(AICE)A 2004) • Community Interest Company Regulations 2005, SI 2005/1788 (the CIC Regulations) • Community Interest Company (Amendment) Regulations 2014, SI 2014/2483 C(AICE)A 2004, s 26 provides that a CIC can be: • a company limited by guarantee (with or without a share capital) • a private company limited by shares, or • a public company limited by shares A general partnership is defined in section 1 of the Partnership Act 1890 (PA 1890) as being ‘the relation which subsists between persons carrying on a business in common with a view to profit’. As such the partners in a partnership can be individuals, corporations, other partnerships or a combination of these (section 5 of