# Finance Act 2001, Paragraph 26


In section 42(6)(a) of the Taxes Management Act 1970 (procedure for making claims, etc.), for “return under section 12AA of this Act” substitute “ partnership return ”.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/29/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-29/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.