Other amendments of the Taxes Management Act 1970U.K.
18(1)Section 12AA of the Taxes Management Act 1970 (partnership return) is amended as follows.
(2)After subsection (10) insert—
“(10A)In this Act a “partnership return” means a return in pursuance of a notice under subsection (2) or (3) above.”.
(3)In subsection (11) for “a return in pursuance of a notice under subsection (2) or (3) above” substitute “ a partnership return ”.