Paragraph 37

(1)

In Schedule 22 to the Finance Act 1995 (c. 4) (prevention of exploitation of self-assessment transitional provisions), Part 3 (procedural and other provisions) is amended as follows.

(2)

In paragraph 11(2) for “partnership statement” substitute “ partnership return ”.

(3)

In paragraph 11(3)—

(a)

in paragraph (a)—

(i)

for “an assessment under section 9 of the Management Act” substitute “ a return under section 8 or 8A of the Management Act (personal or trustee return) ”;

(ii)

for “partnership statement under section 12AB of that Act” substitute “ partnership return ”; and

(iii)

for “assessment or statement” substitute “return”; and

(b)

for paragraph (b) substitute—

“(b)
no such return has been so made.”.

(4)

In paragraph 12(1) for “an assessment made under section 9 of the Management Act (returns to include self-assessment)” substitute “ a return under section 8 or 8A of the Management Act (personal or trustee return) ”.

(5)

In paragraph 12(2)—

(a)

in paragraph (a)—

(i)

for “an assessment under section 9 of the Management Act” substitute “ a return under section 8 or 8A of the Management Act (personal or trustee return) ”; and

(ii)

for “that assessment” substitute “ that return ”; and

(b)

for paragraph (b) substitute—

“(b)
no such return has been so made.”.