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.