# Finance Act 2014, 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.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/32/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-32/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.