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Paragraph 17 F1

United Kingdom

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

  • Sch. A1 amendment to earlier affecting provision 2017 c. 32, s. 60 by Finance Act 2018 Sch. 6 para. 7(2)(a)
  • Sch. A1 amendment to earlier affecting provision 2017 c. 32, s. 60 by Finance Act 2018 Sch. 6 para. 7(2)(b)
(1)

Any power in this Schedule to require the provision of information includes power to require the provision of accounts, statements and documents relating to that information.

(2)

Where a partnership (“the reporting partnership”) includes a partner which is itself a partnership, references in this Schedule to a partner include an indirect partner in the reporting partnership.

Section 12AA(1C) (meaning of “indirect partner”) applies for the purposes of this sub-paragraph.

Annotations

Textual amendments

F1

Sch. A1 inserted (1.4.2026) by Finance (No. 2) Act 2017 (c. 32), s. 60(3)(4) (as amended by Finance Act 2018 (c. 3), Sch. 6 para. 7(2)); S.I. 2026/356, reg. 2