xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 36U.K.Promoters of tax avoidance schemes: partnerships

PART 3U.K.Responsibility of partners

Nominated partnersU.K.

18(1)Anything required to be done by the responsible partners under this Part of this Act may instead be done by any nominated partner.U.K.

(2)Nominated partner” means a partner nominated by a majority of the partners to act as the representative of the partnership for the purposes of this Part of this Act.

(3)A nomination under sub-paragraph (2), or the revocation of such a nomination, has effect only after notice of the nomination, or revocation, has been given to an authorised officer.