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Part 2 Determination of a syndicate’s profit or loss

Original text. Later amendments are not shown.

  1. 3Preliminary
  2. 4Returns by managing agent
  3. 5Amendment of syndicate determinations and HMRC enquiries
  4. 6HMRC determinations
  5. 7Discovery determinations
  6. 8Relief in case of mistake in syndicate return
  7. 9Apportionments of syndicate’s profit or loss
  8. 10Effect of determinations on members
  9. 11Assessment of individual members: time limits
  10. 12Non-delivery of return – reasonable excuse
  11. 13Determinations and notices of determinations