OpenLegislation

Partnerships PartnershipsF1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  • s. 12ABZA heading words inserted by 2017 c. 32, Sch. 14 para. 10B(a) (as inserted) by Finance Act 2018 Sch. 6 para. 9
  • s. 12ABZB heading words inserted by 2017 c. 32, Sch. 14 para. 10C(a) (as inserted) by Finance Act 2018 Sch. 6 para. 15(2)
  1. 12AAPartnership return.
  2. 12AAAWithdrawal by HMRC of notice under section 12AA
  3. 12ABPartnership return to include partnership statement.
  4. 12ABZAPartnership returns: overseas partners in investment partnerships etc
  5. 12ABZAAReturns relating to LLP not carrying on business etc with view to profit
  6. 12ABZBPartnership return conclusive as to partnership shares
  7. 12ABAAmendment of partnership return by taxpayer
  8. 12ABBCorrection of partnership return by Revenue
  9. 12ACNotice of enquiry
  10. 12ADAmendment of partnership return by taxpayer, or referral of dispute, during enquiry
  11. 12ADAAIFM firms
  12. 12AEChoice between different Cases of Schedule D

Annotations

Textual amendments

F1

S. 12AA and cross-heading inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 184; S.I. 1998/3173, art. 2

Notes on Part II

Modifications

C1

Pt. 2 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

C2

Pt. 2 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

C3

Pt. 2 modified (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 41(1) (with reg. 1(3))

C4

Pt. 2 applied (with modifications) (6.4.2024 immediately after the coming into force of 2023 c. 57, Sch. para. 4(1)(2)) by 1992 c. 7, s. 11A (as inserted by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(2), 10 (with reg. 1(4)))

C5

Pt. 2 applied (with modifications) (6.4.2024 immediately after the coming into force of 2023 c. 57, Sch. para. 4(1)(2)) by 1992 c. 4, s. 11A (as inserted by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(2), 9 (with reg. 1(4)))