# Finance Act 2014, Paragraph 1


(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.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/32/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-32/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.