The definition of an entity under the provisions of the ESA include:
- all companies to which the Companies Act 1981 applies, including permit companies and overseas companies;
- all limited liability companies formed under the Limited Liability Company Act 2016; and
- all partnerships registered under the Exempted Partnerships Act 1992, the Limited Partnership Act 1883 and the Overseas Partnerships Act 1995, which have elected to have separate legal personality under the Partnerships Act 1902.