https://www.elegislation.gov.hk/hk/cap38!en-zh-Hant-HK?INDEX_CS=N
| Section | Brief description |
| 3(1) | with a view to profit |
| 4 | Rules for determining existence of partnership Receiving a share of net profit > prima facie evidence; sharing loss and profit > evidence |
| 7 | partners are agents of each other |
| 11 | partners are jointly liable for the contractual obligations of the partnerships |
| 12 | the partnership is liable for the loss or injury arising from any wrongful act or omission of any partner acting in the ordinary course of the business of the firm or with the authority of his/her co-partners |
| 14 | the liability of the partners is joint and several |
| 26 | Rules as to interests and duties of partners, subject to special agreement partnership agreement, in the absence of an express partnership, the profits and losses of a partnership are shared equally among partners |
| 41 | provides the order for assets which includes capital distribution after dissolution |
| 46 | losses are met in the following order. – out of profits – out of capital – by the partners personally according to the profit – sharing ratios |