Paragraph 4A F1

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

Sch. 31 para. 2(3)(a) words renumbered as Sch. 31 para. 2(3)(a) by Finance (No. 2) Act 2017 Sch. 14 para. 45(2)(a)(i)
Sch. 31 para. 2(3)(a) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(2)(a)(ii)
Sch. 31 para. 2(3)(b) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(2)(a)(iii)
Sch. 31 para. 2(4) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(2)(b)
Sch. 31 para. 2(4A) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(2)(c)
Sch. 31 para. 3(1) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(3)(a)
Sch. 31 para. 3(1A) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(3)(b)
Sch. 31 para. 3(2) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(3)(c)
Sch. 31 para. 3(4)(a) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(3)(d)(i)
Sch. 31 para. 3(4)(b) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(3)(d)(ii)
Sch. 31 para. 5(a) words renumbered as Sch. 31 para. 5(a) by Finance (No. 2) Act 2017 Sch. 14 para. 45(4)(a)
Sch. 31 para. 5(a) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(4)(b)
Sch. 31 para. 5(b) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(4)(c)

Section 208A(3) applies, in relation to a partnership follower notice, as if the first reference to P were to each relevant partner.

Annotations

F1: Sch. 31 para. 4A and cross-heading inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 11