25(1)Section 33A of the Taxes Management Act 1970 (c. 9) (error or mistake in partnership statement) is amended as follows.U.K.
(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.”.