# Finance Act 1998, Paragraph 51F


(1) This paragraph applies where—
(a) a claim is made under paragraph 51,
(b) the claimant is one of two or more persons carrying on a trade, profession or business in partnership,
(c) the grounds for giving effect to the claim also provide grounds for amending, under section 30B(1) of the Taxes Management Act 1970 (discovery of loss of tax from partnership), a return made by the partnership or any of the partners in respect of any period, and
(d) such an amendment could be made but for a relevant restriction.
(2) The following are relevant restrictions—
(a) the conditions in section 30B(4) to (6) of the Taxes Management Act 1970, and
(b) the expiry of a time limit for making an assessment under that section.
(3) Where this paragraph applies—
(a) the relevant conditions are to be disregarded, and
(b) the amendment is not out of time if it is made before the final determination of the claim.
(4) A claim is not finally determined until it, or the amount to which it relates, can no longer be varied (whether on appeal or otherwise).

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/51F (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-51F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.