Part 1 GeneralF1
- Introductory
- Meaning of “the responsible partner”
- Partnership return made on basis that tax advantage arises
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