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Finance (No. 2) Act 2017

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Changes over time for: Paragraph 49

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This version of this cross heading contains provisions that are prospective. Help about Status

Changes to legislation:

Finance (No. 2) Act 2017, Paragraph 49 is up to date with all changes known to be in force on or before 31 October 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Prospective

49(1)Schedule 19 (large businesses: tax strategies and sanctions) is amended as follows.U.K.

(2)In paragraph 12(5) (definition of “representative partner”)—

(a)the words from “the partner” to the end become paragraph (a);

(b)at the end of that paragraph insert “ , or ”;

(c)after that paragraph insert—

(b)the nominated partner within the meaning of paragraph 5 of Schedule A1 to TMA 1970.

(3)In paragraph 13 (definition of “financial year”) in paragraph (c) for “under a return issued under section 12AB” substitute “ within the meaning of ”.

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