# Finance Act 2001, Paragraph 33


(1) Section 118(1) of the Taxes Management Act 1970 (interpretation) is amended as follows.
(2) At the appropriate place insert—
““partnership return” has the meaning given by section 12AA(10A) of this Act,”.
(3) In the definition of “successor” for “a return under section 12AA of this Act” substitute “ a partnership return ”.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/29/paragraph/33 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-29/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.