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Finance Act 1998
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Changes over time for: Paragraph 16
Version Superseded: 11/05/2001
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- 31/07/1998- Amendment
- 28/07/2000
Point in time - 11/05/2001- Amendment
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16(1)Section 33A of the Taxes Management Act 1970 (error or mistake in partnership statement) is amended as follows.
(2)In subsection (1) omit “under section 9 or 11AA of this Act".
(3)For subsection (4) substitute—
“(4)Where a partnership statement is amended under subsection (3) above, the Board shall by notice to each of the relevant partners amend—
(a)the partner’s self-assessment under section 9 of this Act, or
(b)the partner’s company tax return,
so as to give effect to the amendments of the partnership statement.”.
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