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Finance Act 1998

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Changes over time for: Paragraph 16

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Version Superseded: 11/05/2001

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Point in time view as at 28/07/2000. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1998, Paragraph 16. Help about Changes to Legislation

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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