1(1)This paragraph applies for the purposes of this Schedule.
(2)“Partnership return” means a return in pursuance of a notice under section 12AA(2) or (3) of TMA 1970.
(3)“The representative partner”, in relation to a partnership return, means the person who was required by a notice served under or for the purposes of section 12AA(2) or (3) of TMA 1970 to deliver the return.
(4)“Relevant partner”, in relation to a partnership return, means a person who was a partner in the partnership to which the return relates at any time during the period in respect of which the return was required.
(5)References to a “successor”, in relation to the representative partner, are to be construed in accordance with section 12AA(11) of TMA 1970.