{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-31/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-31/paragraph-2.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/31/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) This paragraph applies for the purposes of this Schedule.\n(2) “Partnership follower notice” means a follower notice given by reason of—\n(a) a tax enquiry being in progress into a partnership return, or\n(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.\n(3) “Partnership return” means a return in pursuance of a notice under section 12AA(2) or (3) of TMA 1970.\n(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.\n(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.\n(6) References to a “successor”, in relation to the representative partner are to be construed in accordance with section 12AA(11) of TMA 1970.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words renumbered as Sch. 31 para. 2(3)(a)",
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      "affecting_title": "Finance (No. 2) Act 2017"
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    {
      "type": "words inserted",
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      "affecting_title": "Finance (No. 2) Act 2017"
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      "affecting_title": "Finance (No. 2) Act 2017"
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      "affecting_title": "Finance (No. 2) Act 2017"
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      "type": "inserted",
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      "affecting_title": "Finance (No. 2) Act 2017"
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      "affecting_title": "Finance (No. 2) Act 2017"
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    {
      "type": "inserted",
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      "affecting_title": "Finance (No. 2) Act 2017"
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      "affecting_title": "Finance (No. 2) Act 2017"
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      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
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    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "words renumbered as Sch. 31 para. 5(a)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "inserted",
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      "affecting_title": "Finance (No. 2) Act 2017"
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/31/paragraph/2",
    "retrieved_at": "2026-10-29T09:07:29.129035+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}