Information about business carried on in partnershipU.K.
12(1)A company tax return of a company which carries on a trade, profession or business in partnership must include any amount which in a relevant partnership statement is stated to be its share of any income, loss, consideration, tax, credit or charge.U.K.
(2)A “relevant partnership statement” means a statement under section 12AB of the M1Taxes Management Act 1970 for the period for which the return is made or a period which includes that period or any part of it.