Paragraph 10 F1

The Commissioners may by regulations require a F2relevant partnership to provide to HMRC, by electronic communications, a return containing specified information about the partnership's business in relation to each tax year.

The information which may be specified includes any information which is or may be required to be included in a section 12AA partnership return, including information in respect of any partners within the charge to corporation tax.

In particular, the information which may be specified includes the information required to be included in a section 12AA partnership return by section 12AB (partnership statements).

Regulations under this paragraph may require the return to include a declaration to the effect that the information included in it is correct and complete.

A Schedule A1 partnership return for a tax year must be provided to HMRC on or before 31 January following the tax year.

In this Act—

In the Taxes Acts, unless the contrary intention appears, a reference (whether general or specific) to a return under, or a return required under, this Act includes a reference to a Schedule A1 partnership return.