Paragraph 2
(1)
This paragraph applies where—
(a)
a tax enquiry is in progress in relation to a partnership return, or
(b)
an appeal has been made in relation to an amendment of such a return or against a conclusion stated by a closure notice in relation to a tax enquiry into such a return.
(2)
No accelerated payment notice may be given to the representative partner of the partnership, or a successor of that partner, by reason of that enquiry or appeal.
(3)
But this Schedule makes provision for partner payment notices and accelerated partner payments in such cases.