SCHEDULES

C12C13C17C10C11C14C7C4C6C9C15C16C18C20C8C2C5C3C1C19SCHEDULE 36Information and inspection powers

Annotations:
Modifications etc. (not altering text)
C12

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))

C10

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))

C14

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))

C15

Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 78(1)(2)

C16

Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 77(1)(2)

C18

Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(2)(3)

C20

Sch. 36 applied (with modifications) (1.1.2017) by Finance Act 2016 (c. 24), s. 162(2), Sch. 20 paras. 18-21; S.I. 2016/1249, reg. 2

C8

Sch. 36 applied (with modifications) (with effect in accordance with s. 121(6) of the amending Act) by 2014 c. 26, s. 272A (as inserted by Finance Act 2021 (c. 26), Sch. 30 para. 4)

C2

Sch. 36 applied (with modifications) (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 paras. 40-43 (as amended (with effect in accordance with s. 123(12) of the amending Act) by Finance Act 2021 (c. 26), s. 123(4)-(7))

C3

Sch. 36 applied (with modifications) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 13 para. 6(1)(3)

Part 6Special cases

Partnerships

I137

1

This paragraph applies where a business is carried on by two or more persons in partnership.

F72

Where, in respect of a chargeable period, any of the partners has—

a

made a tax return under section 12AA of TMA 1970 (partnership returns), or

b

made a claim or election in accordance with section 42(6)(b) of TMA 1970 (partnership claims and elections),

paragraph 21 (restrictions where taxpayer has made tax return) has effect as if that return, claim or election had been made by each of the partners.

F112A

Where, in respect of a transaction entered into as purchaser by or on behalf of the members of the partnership, any of the partners has—

a

delivered a land transaction return under Part 4 of FA 2003 (stamp duty land tax), or

b

made a claim under that Part of that Act,

paragraph 21A (restrictions where taxpayer has delivered land transaction return) has effect as if that return had been delivered, or that claim had been made, by each of the partners.

F102B

Where, in respect of a single-dwelling interest (see paragraph 21B(7)) to which one or more companies are or were entitled as members of a partnership, any member of the partnership has—

a

delivered an annual tax on enveloped dwellings return or a return of the adjusted chargeable amount under Part 3 of FA 2013, or

b

made a claim under that Part of that Act,

paragraph 21B (restrictions where taxpayer has delivered return) has effect as if that return had been delivered, or that claim had been made, by each member of the partnership.

3

Where a third party notice is given F2... for the purpose of checking the tax position of more than one of the partners (in their capacity as such), F3

a

paragraph 2(2) only requires the notice to state this and give a name in which the partnership is registered for any purpose F8, and

b

the references in paragraph 3(5) to naming the taxpayer are to making that statement and naming the partnership.

4

In relation to such a notice F5given to a person other than one of the partners

a

in paragraphs 3 and 4 (approval etc of notices and copying third party notices to taxpayer), the references to the taxpayer have effect as if they were references to at least one of the partners, and

b

in paragraph 30(2) (no appeal in relation to taxpayer's statutory records), the reference to the taxpayer has effect as if it were a reference to F6any of the partners in the partnership.

F15

In relation to a third party notice given to one of the partners for the purpose of checking the tax position of one or more of the other partners (in their capacity as such)—

a

in paragraph 3 (approval etc of notices), sub-paragraphs (1) and (3)(e) do not apply,

b

paragraph 4(1) (copying third party notices to taxpayer) does not apply,

c

paragraph 30(1) (appeal) has effect as if it permitted an appeal on any grounds, and

d

in paragraph 30(2) (no appeal in relation to taxpayer's statutory records), the reference to the taxpayer has effect as if it were a reference to any of the partners in the partnership.

6

Where a notice is given under paragraph 5 to one of the partners for the purpose of checking the tax position of one or more of the other partners whose identities are not known to the officer giving the notice F4

a

sub-paragraphs (3) and (4) of that paragraph (approval of tribunal) have effect as if they permitted, but did not require, the officer to obtain the approval of the tribunal, and

b

paragraph 31 (appeal) has effect as if it permitted an appeal on any grounds, but the partner to whom the notice is given may not appeal against a requirement in the notice to produce any document that forms part of that partner's statutory records.

F97

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