# Finance Act 2013, Paragraph 2


In this Schedule, “the responsible partner” means—
(a) in relation to the making of a section 12AA partnership return, the person who delivered the return or their successor (within the meaning of section 12AA(11) of TMA 1970);
(b) in relation to the making of a Schedule A1 partnership return, the nominated partner (within the meaning of paragraph 5 of Schedule A1 to TMA 1970).

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43D/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43D/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.