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Finance (No. 2) Act 2017

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Changes over time for: Paragraph 50

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

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There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 50. Help about Changes to Legislation

Prospective

[F150(1)Schedule 17 to FA 2022 (large businesses: notification of uncertain tax treatment) is amended as follows.U.K.

(2)In paragraph 6(1)(e) (definition of “financial year” in relation to a UK resident partnership), for “under section 12AB” substitute “within the meaning”.

(3)In paragraph 6(2), in the definition of “representative partner”—

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

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

(c)after that paragraph insert—

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

Textual Amendments

F1Sch. 14 para. 50 and cross-heading inserted (1.4.2022 in relation to relevant returns that are required to be made on or after that date) by Finance Act 2022 (c. 3), Sch. 17 para. 31

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