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Finance (No. 2) Act 2017
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Finance (No. 2) Act 2017, Paragraph 11 is up to date with all changes known to be in force on or before 06 March 2025. 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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Changes and effects yet to be applied to Schedule 14 Paragraph 11:
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Prospective
11(1)Section 12ABA (amendment of partnership return by taxpayer) is amended as follows.U.K.
(2)In subsection (1)—
(a)omit the words from “by the” to “successor,”;
(b)at the end insert “given by—
(a)in the case of a section 12AA partnership return, the partner who made and delivered the return or his successor, and
(b)in the case of a Schedule A1 partnership return, the nominated partner.”
(3)In subsection (4) after “date”” insert “ , in relation to a section 12AA partnership return, ”.
(4)After subsection (4) insert—
“(5)In this section “the filing date”, in relation to a Schedule A1 partnership return for a year of assessment (Year 1), means 31 January of Year 2.”
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