37(1)In Schedule 22 to the Finance Act 1995 (c. 4) (prevention of exploitation of self-assessment transitional provisions), Part 3 (procedural and other provisions) is amended as follows.U.K.
(2)In paragraph 11(2) for “partnership statement” substitute “ partnership return ”.
(3)In paragraph 11(3)—
(a)in paragraph (a)—
(i)for “an assessment under section 9 of the Management Act” substitute “ a return under section 8 or 8A of the Management Act (personal or trustee return) ”;
(ii)for “partnership statement under section 12AB of that Act” substitute “ partnership return ”; and
(iii)for “assessment or statement” substitute “return”; and
(b)for paragraph (b) substitute—
“(b)no such return has been so made.”.
(4)In paragraph 12(1) for “an assessment made under section 9 of the Management Act (returns to include self-assessment)” substitute “ a return under section 8 or 8A of the Management Act (personal or trustee return) ”.
(5)In paragraph 12(2)—
(a)in paragraph (a)—
(i)for “an assessment under section 9 of the Management Act” substitute “ a return under section 8 or 8A of the Management Act (personal or trustee return) ”; and
(ii)for “that assessment” substitute “ that return ”; and
(b)for paragraph (b) substitute—
“(b)no such return has been so made.”.