- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2017)
- Gwreiddiol (Fel y'i Deddfwyd)
Taxes Management Act 1970
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Rhagor o Adnoddau
Changes over time for: Section 12AAA
Version Superseded: 06/04/2024
Alternative versions:
- 17/07/2013- Amendment
- 01/04/2017
Point in time - 06/04/2024- Amendment
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Point in time view as at 01/04/2017. This version of this provision has been superseded.
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Taxes Management Act 1970, Section 12AAA is up to date with all changes known to be in force on or before 18 November 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.
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[F112AAAWithdrawal by HMRC of notice under section 12AAU.K.
(1)This section applies to a partner who is required by a notice under section 12AA to deliver a return.
(2)Before the end of the withdrawal period, the partner may request HMRC to withdraw the notice.
(3)But no request may be made if the partner has delivered a return under section 12AA in pursuance of the notice.
(4)If, on receiving a request, HMRC decide to withdraw the notice under section 12AA they must do so by giving the partner a notice under this section.
(5)A notice under this section must specify the date on which the notice under section 12AA is withdrawn.
(6)For the purposes of subsection (2) “the withdrawal period” means—
(a)in the case of a partnership which includes one or more companies, the period of 2 years beginning with the end of the period in respect of which the return under section 12AA was required by the notice under that section,
(b)in the case of any other partnership, the period of 2 years beginning with the end of the year of assessment to which the notice under section 12AA relates, or
(c)in the case of any partnership, such extended period as HMRC may agree with the partner in exceptional circumstances.
(7)Withdrawal of a notice under section 12AA in relation to the period in respect of which the return under that section was required or year of assessment (as the case may be) does not prevent HMRC from serving a further notice under section 12AA requiring a partner to deliver a return in relation to that period or year.
(8)References in subsections (2) to (6) to the partner include references to a successor of the partner (see section 12AA(11)).
(9)See paragraph 17B of Schedule 55 to FA 2009 as to the cancellation of liability to a penalty under any paragraph of that Schedule by including provision in a notice under this section.]
Textual Amendments
F1S. 12AAA inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 4
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