Paragraph 3 I1I2
For section 12AAA(9) (withdrawal of notice to file partnership return) substitute—
“(9)See paragraph 21 of Schedule 24 and paragraph 16 of Schedule 25 to the Finance Act 2021 as to the cancellation of liabilities under those Schedules by including provision in a notice under this section.”
Annotations
Commencement
- I1
Sch. 27 para. 3 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2
- I2
Sch. 27 para. 3 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3