SCHEDULES

C5C1C3C4C2C6SCHEDULE 36Information and inspection powers

Annotations:
Modifications etc. (not altering text)
C5

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))

C4

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))

C6

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))

Part 6Special cases

Partnerships

I137

1

This paragraph applies where a business is carried on by two or more persons in partnership.

F22

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 F3... for the purpose of checking the tax position of more than one of the partners (in their capacity as such), F4—

a

paragraph 2(2) only requires the notice to state this and give a name in which the partnership is registered for any purpose F5, 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 F6given 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 F7any of the partners in the partnership.

F85

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 F1—

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.

F97

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