SCHEDULES
SCHEDULE 32Accelerated payments and partnerships
Restriction on circumstances when accelerated payment notices can be given
2
1
This paragraph applies where—
a
a tax enquiry is in progress in relation to a partnership return, or
b
an appeal has been made in relation to an amendment of such a return or against a conclusion stated by a closure notice in relation to a tax enquiry into such a return.
2
No accelerated payment notice may be given to the representative partner of the partnership, or a successor of that partner, by reason of that enquiry or appeal.
3
But this Schedule makes provision for partner payment notices and accelerated partner payments in such cases.