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Paragraph 7 F1

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

(1)

This paragraph applies where—

(a)

a claim is made under this Schedule,

(b)

the claimant is one of two or more persons carrying on a trade, profession or business in partnership,

(c)

the grounds for giving effect to the claim also provide grounds for amending, under section 30B(1) (discovery of loss of tax from partnership), a return made by the partnership or any of the partners in respect of any period, and

(d)

such an amendment could be made but for a relevant restriction.

(2)

The following are relevant restrictions—

(a)

the conditions in section 30B(4) to (6), and

(b)

the expiry of a time limit for making an assessment under that section.

(3)

Where this paragraph applies—

(a)

the relevant conditions are to be disregarded, and

(b)

the amendment is not out of time if it is made before the final determination of the claim.

Annotations

Textual amendments

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)

Notes on Schedule 1AB

Modifications

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)