{
  "url": "https://openlegislation.uk/taxes-management-act-1970/schedule-A1/paragraph-5",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/schedule-A1/paragraph-5.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "schedule/A1/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Requirements imposed by regulations under this Schedule on a partnership are to be met by a nominated partner.\n(2) A “nominated partner” is a partner nominated for the purposes of this Schedule—\n(a) by the partners, or\n(b) by the Commissioners.\n(3) A nomination, or a revocation of a nomination, by the partners does not have effect until notice of the revocation or nomination is given to HMRC.\n(4) The Commissioners may by regulations make provision about nominations and the revocation of nominations, including provision about the circumstances in which the Commissioners may nominate a partner.\n(5) In this Act references to a nominated partner are to a partner nominated for the purposes of this Schedule.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [
    {
      "type": "amendment to earlier affecting provision 2017 c. 32, s. 60",
      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018"
    },
    {
      "type": "amendment to earlier affecting provision 2017 c. 32, s. 60",
      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/schedule/A1/paragraph/5",
    "retrieved_at": "2026-10-29T10:51:31.747484+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}