# Finance Act 2013, 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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-51/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.