# Finance Act 2013, Paragraph 1


(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”).

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43D/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43D/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.