67. Exemption for large partnerships if certain conditions met
(1) Section 66(1) does not apply in relation to a document issued by a partnership of more than 20 persons if the following conditions are met.
(2) The conditions are that —
(a) the partnership maintains at its principal place of business a list of the names of all the partners;
(b) no partner's name appears in the document, except in the text or as a signatory; and
(c) the document states in legible characters the address of the partnership's principal place of business and that the list of the partners' names is open to inspection there.
(3) Where a partnership maintains a list of the partners' names for the purposes of this section, any person may inspect the list during office hours.
(4) Where an inspection required by a person in accordance with this section is refused, a contravention of these Regulations is committed by any member of the partnership concerned who without reasonable excuse refused the inspection or permitted it to be refused.
(5) A person who commits the contravention set out in subsection (4) is liable to a fine not exceeding level 3 on the standard fines scale.