Paragraph 1 F1
(1)
This Schedule makes provision about the operation of the general anti-abuse rule in relation to partnerships.
(2)
This Schedule applies where—
(a)
a return is made under section 12AA of TMA 1970 (a “section 12AA partnership return”), or
(b)
a return is made in accordance with regulations under paragraph 10 of Schedule A1 to TMA 1970 (a “Schedule A1 partnership return”).
Annotations
Textual amendments
- F1
Sch. 43D inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 1