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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