# Finance Act 1998, Paragraph 12


(1) A company tax return of a company which carries on a trade, profession or business in partnership must include any amount which in a relevant partnership statement is stated to be its share of any income, loss, consideration, tax, credit or charge.
(2) A “relevant partnership statement” means a statement under section 12AB of the Taxes Management Act 1970 for the period for which the return is made or a period which includes that period or any part of it.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.