There are currently no known outstanding effects for the Finance Act 2013, Paragraph 9.
9(1)The amendments made by this Schedule have effect—U.K.
(a)in relation to a return under section 12AA of TMA 1970 for a partnership which includes one or more companies, in respect of a return for a relevant period beginning on or after 6 April 2012, and
(b)in relation to a return under that section for any other partnership, or a return under section 8 or 8A of that Act, in respect of a return for a year of assessment beginning on or after 6 April 2012.
(2)In sub-paragraph (1)(a), “relevant period” means a period in respect of which a return is required.
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