Finance Act 2013 (c. 29)

SCHEDULES

[F1 SCHEDULE 43D U.K. The GAAR and partnerships

Textual Amendments

F1 Sch. 43D inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 1

PART 1 U.K. General

Meaning of “the responsible partner” U.K.

2 U.K. In this Schedule, “the responsible partner” means—

(a) in relation to the making of a section 12AA partnership return, the person who delivered the return or their successor (within the meaning of section 12AA(11) of TMA 1970);

(b) in relation to the making of a Schedule A1 partnership return, the nominated partner (within the meaning of paragraph 5 of Schedule A1 to TMA 1970).]