SCHEDULES

SCHEDULE 36 Promoters of tax avoidance schemes: partnerships

PART 2 Conduct notices and monitoring notices

Publication under section 248

14 Where the monitored promoter referred to in section 248(2) is a partnership, paragraphs (a), (b) and (d) of that subsection are to be read as referring to details of the partnership (for instance, the name under which the business of the partnership is carried on), not to details of particular partners.