# Taxes Management Act 1970, Paragraph 17

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/A1/paragraph/17 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-A1/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.