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Finance Act 2018
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- UK Public General Acts
- 2018 c. 3
- SCHEDULE 6
- PART 3
- Paragraph 7
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7(1)F(No.2)A 2017 is amended as follows.U.K.
(2)In section 60, in paragraph 17 of Schedule A1 to be inserted into TMA 1970—
(a)the existing provision becomes sub-paragraph (1);
(b)after that sub-paragraph insert—
“(2)Where a partnership (“the reporting partnership”) includes a partner which is itself a partnership, references in this Schedule to a partner include an indirect partner in the reporting partnership.
Section 12AA(1C) (meaning of “indirect partner”) applies for the purposes of this sub-paragraph.”
(3)In Schedule 14 (amendments relating to digital reporting etc), after paragraph 10 insert—
“10AIn section 12AB(1C) (further information to be included in partnership return in certain cases), before “partnership return” insert “ section 12AA ”.”
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