This section has no associated Explanatory Notes
245(1)Amend section 12AB(1) (partnership return to include partnership statement) as follows.U.K.
(2)In paragraph (a)—
(a)insert the word “ and ” at the end of sub-paragraph (ii), and
(b)omit sub-paragraph (iv) and the “and” immediately before it.
(3)In paragraph (b) for “tax, credit or charge” substitute “ tax or credit ”.