{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-25",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-25.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/55/paragraph/25",
  "kind": "paragraph",
  "number": "25",
  "heading": null,
  "text": "(1) This paragraph applies where—\n(a) the representative partner, or\n(b) a successor of the representative partner,\nfails to make a return falling within item 3 in the Table (partnership returns).\n(2) A penalty in respect of the failure is payable by every relevant partner.\n(3) In accordance with sub-paragraph (2), any reference in this Schedule to P is to be read as including a reference to a relevant partner.\n(4) An appeal under paragraph 20 in connection with a penalty payable by virtue of this paragraph may be brought only by—\n(a) the representative partner, or\n(b) a successor of the representative partner.\n(5) Where such an appeal is brought in connection with a penalty payable in respect of a failure, the appeal is to treated as if it were an appeal in connection with every penalty payable in respect of that failure.\n(6) In this paragraph—\n“relevant partner” means a person who was a partner in the partnership to which the return relates at any time during the period in respect of which the return was required;\n“representative partner” means a person who has been required by a notice served under or for the purposes of section 12AA(2) or (3) of TMA 1970 to deliver any return;\n“successor” has the meaning given by section 12AA(11) of TMA 1970.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 55 para. 25 and cross-heading omitted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 39(5); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 55 para. 25 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 55 para. 25 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2)Sch. 55 para. 25 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 2"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Sch. 55 para. 25 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)"
    },
    {
      "type": "I",
      "label": "I4",
      "text": "Sch. 55 para. 25 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)"
    },
    {
      "type": "I",
      "label": "I5",
      "text": "Sch. 55 para. 25 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
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    {
      "type": "words inserted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
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    {
      "type": "word omitted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
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  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/25",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}