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Paragraph 2

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This paragraph applies for the purposes of this Schedule.

(2)

“Partnership follower notice” means a follower notice given by reason of—

(a)

a tax enquiry being in progress into a partnership return, or

(b)

an appeal having been made in relation to an amendment of a partnership return or against a conclusion stated by a closure notice in relation to a tax enquiry into a partnership return.

(3)

“Partnership return” means a return in pursuance of a notice under section 12AA(2) or (3) of TMA 1970.

(4)

“The representative partner”, in relation to a partnership return, means the person who was required by a notice served under or for the purposes of section 12AA(2) or (3) of TMA 1970 to deliver the return.

(5)

“Relevant partner”, in relation to a partnership return, means a person who was a partner in the partnership to which the return relates at any time during the period in respect of which the return was required.

(6)

References to a “successor”, in relation to the representative partner are to be construed in accordance with section 12AA(11) of TMA 1970.