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Finance (No. 2) Act 2017

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Changes over time for: Paragraph 13

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This version of this part contains provisions that are prospective. Help about Status

Changes to legislation:

Finance (No. 2) Act 2017, Paragraph 13 is up to date with all changes known to be in force on or before 09 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. Help about Changes to Legislation

Prospective

13(1)Section 12AC (notice of enquiry into partnership return) is amended as follows.U.K.

(2)In subsection (1)—

(a)after “return if” insert “ , within the time allowed, ”;

(b)at the beginning of paragraph (a) insert “ in the case of a section 12AA partnership return, ”;

(c)after that paragraph insert—

(aa)in the case of a Schedule A1 partnership return, to the nominated partner.;

(d)omit paragraph (b).

(3)In subsection (7)—

(a)the words from “the day” to the end become paragraph (a);

(b)at the beginning of that paragraph insert “ in relation to a section 12AA partnership return, ”;

(c)after that paragraph insert—

(b)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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