Paragraph 5 F1

(1)

This paragraph applies where—

(a)

a trade, profession or business is carried on by two or more persons in partnership,

(b)

an amount is paid, or liable to be paid, by one or more of those persons in accordance with a self-assessment, and

(c)

the amount is excessive by reason of a mistake in a partnership return.

(2)

A claim under this Schedule in respect of the amount—

(a)

may be made by the relevant partner nominated to make the claim by all of the relevant partners, and

(b)

may not be made by any other person.

(3)

In relation to such a claim, references in this Schedule to the claimant are to any of the relevant partners.

(4)

“Relevant partner” means—

(a)

a person who was a partner in the partnership at any time during the period in respect of which the partnership return was made, or

(b)

the personal representative of such a person.

Annotations

F1: Sch. 1AB inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 2 (with Sch. 52 paras. 10, 11)

C1: Sch. 1AB excluded (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(2) (with reg. 1(3))
C2: Sch. 1AB excluded (for the tax year 2023-24 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(3), 7(8)