# Finance Act 2014, Paragraph 2


(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.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/31/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-31/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.