# Finance Act 2009, Paragraph 25


(1) This paragraph applies where—
(a) the representative partner, or
(b) a successor of the representative partner,
fails to make a return falling within item 3 in the Table (partnership returns).
(2) A penalty in respect of the failure is payable by every relevant partner.
(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.
(4) An appeal under paragraph 20 in connection with a penalty payable by virtue of this paragraph may be brought only by—
(a) the representative partner, or
(b) a successor of the representative partner.
(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.
(6) In this paragraph—
“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;
“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;
“successor” has the meaning given by section 12AA(11) of TMA 1970.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.