Partnerships formed under the law of Scotland have distinct legal status under section 4 of the Partnership Act 1890.
The requirements for SLPs and SQPs are set out in the Scottish Partnerships (Register of People with Significant Control) Regulations 2017.
A PSC is an individual who meets any one or more of the following conditions in relation to an eligible Scottish partnership:
PSC conditions for eligible Scottish partnerships (including all Scottish LPs)  PSC conditionWhat you must check (i)Directly or indirectly holding the right to more than 25% of the surplus assets on winding upYou should review your partnership agreement (including written or verbal or implied) and any other agreements which might be relevant, for instance between a subset of partners, or between a partner and a non-partner.  If there is no agreement regarding rights over more than 25% of the surplus assets on winding up then you should consider the surplus assets as shared equally among the partners and see whether anyone, as a result, has rights to more than 25%. (ii)Directly or indirectly holding more than 25% of the voting rightsYou should consider voting rights in respect of the matters to be decided on by a vote of the partners of the partnership.  You should review your partnership agreement, together with any other agreements which might be relevant, and consider whether voting patterns suggest that some parties (for example members of the same family) might be acting together. If there is no agreement regarding rights over more than 25% of the votes then you should consider the votes as shared equally among the partners and see whether anyone, as a result, has rights over more than 25%. (iii)Directly or indirectly holding the right to appoint or remove the majority of those entitled to take part in the management of the partnershipYou should review your partnership agreement and any other agreements which might be relevant. You must consider whether anyone has the right to appoint or remove people such that they control the majority of voting rights concerning management of the partnership. (iv)Otherwise having the right to exercise, or actually exercising, significant influence or controlYou should consider whether anyone else who does not meet one or more of conditions (i) to (iii) has significant influence or control over the way in which your partnership is run irrespective of any formal role.  Guidance sets out what is meant by significant influence or control.  (v) Where a trust or firm would satisfy one or more of the first four conditions if it were an individual. Any individual holding the right to exercise, or actually exercising, significant influence or control over the activities of that trust or firm.You should consider whether there is a trust or firm which would have met any of the first four conditions if it were an individual.  Where this is the case, you should deliver information on the trustees to Companies House and showing whichever of the first four conditions apply. You then need to consider whether anyone has significant influence or control over the activities of that trust or firm.  See Guidance on the meaning of significant influence or control over the activities of a trust or firm.
Official wordings for entering on a Scottish partnership’s PSC register are listed in Annex 5 to the Guidance on the register of people with significant control.