# Finance Act 2014, Paragraph 4A


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

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/31/paragraph/4A (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-31/paragraph-4A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.