SCHEDULES
SCHEDULE 29 AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT
Part 5 MINOR AND CONSEQUENTIAL AMENDMENTS
25
1
Section 33A of the Taxes Management Act 1970 (c. 9) (error or mistake in partnership statement) is amended as follows.
2
In the sidenote and in subsections (1), (3), (5) and (9) for “partnership statement” substitute “
partnership return
”
.
3
For subsection (4) substitute—
4
Where a partnership return is amended under subsection (3) above, the Board shall by notice to each of the relevant partners amend—
a
the partner’s return under section 8 or 8A of this Act, or
b
the partner’s company tax return,
so as to give effect to the amendments of the partnership return.