# Finance Act 2001, 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.”.

---
Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/29/paragraph/37 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-29/paragraph-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.