http://www.legislation.gov.uk/ukpga/2014/26/schedule/36/paragraph/10/enactedFinance Act 2014enKing's Printer of Acts of Parliament2019-05-15SCHEDULESSCHEDULE 36Promoters of tax avoidance schemes: partnershipsPART 2Conduct notices and monitoring notices10Division of partnership business1

This paragraph applies if—

a

a person (“a departing partner”) who has been carrying on a business in partnership ceases to carry on the business in partnership,

b

a conduct notice or a monitoring notice had effect in relation to the partnership immediately before the departing partner ceased to carry on the business in partnership, and

c

the departing partner is continuing to carry on part (but not the whole) of the business (“the transferred part”).

2

The notice mentioned in sub-paragraph (1)(b) is referred to in this paragraph as “the original notice”.

3

An authorised officer may give the departing partner—

a

a conduct notice (if the original notice is a conduct notice);

b

a monitoring notice (if the original notice is a monitoring notice).

4

If the departing partner is itself carrying on the transferred part of the business in partnership, the authorised officer may give that partnership (“the new partnership”)—

a

a conduct notice (if the original notice is a conduct notice);

b

a monitoring notice (if the original notice is a monitoring notice).

5

A notice given under sub-paragraph (4) ceases to have effect if the departing partner ceases to be a member of the new partnership.

6

A notice under sub-paragraph (3)(a) or (4)(a) may not be given after the termination date of the original notice (under section 241(2)(a) or (b)).

7

It does not matter whether one, some or all of the persons who were carrying on the business in partnership are departing partners by virtue of sub-paragraph (1).

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<portionBody>
<hcontainer name="schedules" eId="d4e377">
<heading>SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-36">
<num>SCHEDULE 36</num>
<heading>Promoters of tax avoidance schemes: partnerships</heading>
<part eId="schedule-36-part-2">
<num>PART 2</num>
<heading>Conduct notices and monitoring notices</heading>
<paragraph eId="schedule-36-paragraph-10">
<num>10</num>
<heading>Division of partnership business</heading>
<subparagraph eId="schedule-36-paragraph-10-1">
<num>1</num>
<intro>
<p>This paragraph applies if—</p>
</intro>
<paragraph eId="schedule-36-paragraph-10-1-a">
<num>a</num>
<content>
<p>a person (“a departing partner”) who has been carrying on a business in partnership ceases to carry on the business in partnership,</p>
</content>
</paragraph>
<paragraph eId="schedule-36-paragraph-10-1-b">
<num>b</num>
<content>
<p>a conduct notice or a monitoring notice had effect in relation to the partnership immediately before the departing partner ceased to carry on the business in partnership, and</p>
</content>
</paragraph>
<paragraph eId="schedule-36-paragraph-10-1-c">
<num>c</num>
<content>
<p>the departing partner is continuing to carry on part (but not the whole) of the business (“the transferred part”).</p>
</content>
</paragraph>
</subparagraph>
<subparagraph eId="schedule-36-paragraph-10-2">
<num>2</num>
<content>
<p>The notice mentioned in sub-paragraph (1)(b) is referred to in this paragraph as “the original notice”.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-36-paragraph-10-3">
<num>3</num>
<intro>
<p>An authorised officer may give the departing partner—</p>
</intro>
<paragraph eId="schedule-36-paragraph-10-3-a">
<num>a</num>
<content>
<p>a conduct notice (if the original notice is a conduct notice);</p>
</content>
</paragraph>
<paragraph eId="schedule-36-paragraph-10-3-b">
<num>b</num>
<content>
<p>a monitoring notice (if the original notice is a monitoring notice).</p>
</content>
</paragraph>
</subparagraph>
<subparagraph eId="schedule-36-paragraph-10-4">
<num>4</num>
<intro>
<p>If the departing partner is itself carrying on the transferred part of the business in partnership, the authorised officer may give that partnership (“the new partnership”)—</p>
</intro>
<paragraph eId="schedule-36-paragraph-10-4-a">
<num>a</num>
<content>
<p>a conduct notice (if the original notice is a conduct notice);</p>
</content>
</paragraph>
<paragraph eId="schedule-36-paragraph-10-4-b">
<num>b</num>
<content>
<p>a monitoring notice (if the original notice is a monitoring notice).</p>
</content>
</paragraph>
</subparagraph>
<subparagraph eId="schedule-36-paragraph-10-5">
<num>5</num>
<content>
<p>A notice given under sub-paragraph (4) ceases to have effect if the departing partner ceases to be a member of the new partnership.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-36-paragraph-10-6">
<num>6</num>
<content>
<p>A notice under sub-paragraph (3)(a) or (4)(a) may not be given after the termination date of the original notice (under section 241(2)(a) or (b)).</p>
</content>
</subparagraph>
<subparagraph eId="schedule-36-paragraph-10-7">
<num>7</num>
<content>
<p>It does not matter whether one, some or all of the persons who were carrying on the business in partnership are departing partners by virtue of sub-paragraph (1).</p>
</content>
</subparagraph>
</paragraph>
</part>
</hcontainer>
</hcontainer>
</portionBody>
</portion>
</akomaNtoso>