Paragraph 9

(1)

The amendments made by this Schedule have effect—

(a)

in relation to a return under section 12AA of TMA 1970 for a partnership which includes one or more companies, in respect of a return for a relevant period beginning on or after 6 April 2012, and

(b)

in relation to a return under that section for any other partnership, or a return under section 8 or 8A of that Act, in respect of a return for a year of assessment beginning on or after 6 April 2012.

(2)

In sub-paragraph (1)(a), “relevant period” means a period in respect of which a return is required.