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Finance Act 2003
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Finance Act 2003, Paragraph 8 is up to date with all changes known to be in force on or before 10 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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8(1)Anything required or authorised to be done by or in relation to the responsible partners may instead be done by or in relation to any representative partner or partners.U.K.
(2)This includes making the declaration required by paragraph 1(1)(c) of Schedule 10 F1... (declaration that return F1... is complete and correct).
(3)A representative partner means a partner nominated by a majority of the partners to act as the representative of the partnership for the purposes of this Part of this Act.
(4)Any such nomination, or the revocation of such a nomination, has effect only after notice of the nomination, or revocation, has been given to the Inland Revenue.
Textual Amendments
F1Words in Sch. 15 para. 8(2) omitted (with effect in accordance with s. 94(5) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 30 para. 12
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