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Finance Act 2008, Paragraph 37 is up to date with all changes known to be in force on or before 05 December 2024. 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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37(1)This paragraph applies where a business is carried on by two or more persons in partnership.U.K.
[F1(2)Where, in respect of a chargeable period, any of the partners has—
(a)made a tax return under section 12AA of TMA 1970 (partnership returns), or
(b)made a claim or election in accordance with section 42(6)(b) of TMA 1970 (partnership claims and elections),
paragraph 21 (restrictions where taxpayer has made tax return) has effect as if that return, claim or election had been made by each of the partners.]
(3)Where a third party notice is given F2... for the purpose of checking the tax position of more than one of the partners (in their capacity as such), [F3—
(a)paragraph 2(2)] only requires the notice to state this and give a name in which the partnership is registered for any purpose [F4, and
(b)the references in paragraph 3(5) to naming the taxpayer are to making that statement and naming the partnership.]
(4)In relation to such a notice [F5given to a person other than one of the partners]—
(a)in paragraphs 3 and 4 (approval etc of notices and copying third party notices to taxpayer), the references to the taxpayer have effect as if they were references to at least one of the partners, and
(b)in paragraph 30(2) (no appeal in relation to taxpayer's statutory records), the reference to the taxpayer has effect as if it were a reference to [F6any of the partners in the partnership].
[F7(5)In relation to a third party notice given to one of the partners for the purpose of checking the tax position of one or more of the other partners (in their capacity as such)—
(a)in paragraph 3 (approval etc of notices), sub-paragraphs (1) and (3)(e) do not apply,
(b)paragraph 4(1) (copying third party notices to taxpayer) does not apply,
(c)paragraph 30(1) (appeal) has effect as if it permitted an appeal on any grounds, and
(d)in paragraph 30(2) (no appeal in relation to taxpayer's statutory records), the reference to the taxpayer has effect as if it were a reference to any of the partners in the partnership.]
(6)Where a notice is given under paragraph 5 to one of the partners for the purpose of checking the tax position of one or more of the other partners whose identities are not known to the officer giving the notice [F8—
(a)sub-paragraphs (3) and (4) of that paragraph (approval of tribunal) have effect as if they permitted, but did not require, the officer to obtain the approval of the tribunal, and
(b)paragraph 31 (appeal) has effect as if it permitted an appeal on any grounds, but the partner to whom the notice is given may not appeal against a requirement in the notice to produce any document that forms part of that partner's statutory records.]
F9(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 36 para. 37(2) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 11(2)
F2Words in Sch. 36 para. 37(3) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 47 para. 11(3)(a)
F3Words in Sch. 36 para. 37(3) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 11(3)(b)
F4Sch. 36 para. 37(3)(b) and word inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 11(3)(c)
F5Words in Sch. 36 para. 37(4) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 11(4)(a)
F6Words in Sch. 36 para. 37(4)(b) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 11(4)(b)
F7Sch. 36 para. 37(5) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 11(5)
F8Sch. 36 para. 37(6)(a)(b) substituted for words (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 11(6)
F9Sch. 36 para. 37(7) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 47 para. 11(7)
Commencement Information
I1Sch. 36 para. 37 in force at 1.4.2009 by S.I. 2009/404, art. 2
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