Paragraph 1

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

Sch. 32 para. 1(2)(a) words renumbered as Sch. 32 para. 1(2)(a) by Finance (No. 2) Act 2017 Sch. 14 para. 46(2)(a)(i)
Sch. 32 para. 1(2)(a) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 46(2)(a)(ii)
Sch. 32 para. 1(2)(b) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 46(2)(a)(iii)
Sch. 32 para. 1(3) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 46(2)(b)
Sch. 32 para. 1(3A) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 46(2)(c)
Sch. 32 para. 2(2) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 46(3)
Sch. 32 para. 3(5)(a) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 46(4)

(1)

This paragraph applies for the purposes of this Schedule.

(2)

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

(3)

“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.

(4)

“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.

(5)

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