person per‧son [ˈpɜːsn ǁ ˈpɜːr-] also ˌlegal ˈperson noun persons PLURALFORM [countable] LAW
a person or group of people who have certain rights and duties:

• In Scotland, a firm is a legal person distinct from the partners of the firm.

ˌartificial ˈperson also ficˌtitious ˈperson LAW
a group of people who, in law, are considered as one person:

• For this purpose, `person' includes an artificial person.

ˌnatural ˈperson LAW
one single person:

• A corporation does not have all the rights of a natural person to sue for defamation.

— see also detail person

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person UK US /ˈpɜːsən/ noun [C] (persons)
LAW LEGAL PERSON(Cf. ↑legal person)
See also NATURAL PERSON(Cf. ↑natural person), PEOPLE PERSON(Cf. ↑people person)

Financial and business terms. 2012.