- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/11/1994)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 01/11/1994.
Finance Act 1994, Section 185 is up to date with all changes known to be in force on or before 10 September 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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After section 12AA of the Management Act there shall be inserted the following section—
(1)Every return under section 12AA of this Act shall include a statement (a partnership statement) of the following amounts, namely—
(a)in the case of each period of account ending within the period in respect of which the return is made—
(i)the amount of income or loss from each source which, on the basis of the information contained in the return, has accrued to or has been sustained by the partnership for that period, and
(ii)the amount of each charge which, on that basis, was a charge on the income of the partnership for that period; and
(b)in the case of each such period and each of the partners, the amount which, on that basis, is equal to his share of that income, loss or charge.
(2)Subject to subsection (3) below—
(a)at any time before the end of the period of nine months beginning with the day on which a person’s return is delivered, an officer of the Board may by notice to that person so amend that person’s partnership statement as to correct any obvious errors or mistakes in the return (whether errors of principle, arithmetical mistakes or otherwise); and
(b)at any time before the end of the period of twelve months beginning with the filing date, a person may by notice to an officer of the Board so amend his partnership statement as to give effect to any amendments to his return which he has notified to such an officer.
(3)No amendment of a partnership statement may be made under subsection (2) above at any time during the period—
(a)beginning with the day on which an officer of the Board gives notice of his intention to enquire into the return, and
(b)ending with the day on which the officer’s enquiries into the return are completed.
(4)Where a partnership statement is amended under subsection (2) above, the officer shall by notice to the partners so amend their self-assessments under section 9 or 11AA of this Act as to give effect to the amendments of the partnership statement.
(5)In this section—
“filing date” means the day specified in the notice under subsection (2) or, as the case may be, subsection (3) of section 12AA of this Act;
“period of account”, in relation to a partnership, means any period for which accounts are drawn up.”
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