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Finance Act 2014
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Persons leaving a partnership: monitoring notices
This section has no associated Explanatory Notes
9(1)Sub-paragraphs (2) and (3) apply where—
(a)a person (“P”) who was a controlling member of a partnership at the time when a monitoring notice was given to the partnership has ceased to be a member of the partnership,
(b)the monitoring notice had effect in relation to the partnership at the time of that cessation, and
(c)P is carrying on a business as a promoter.
(2)An authorised officer may give P a monitoring notice.
(3)If P is carrying on a business as a promoter in partnership with one or more other persons, and is a controlling member of that partnership (“the new partnership”), an authorised officer may give a monitoring notice to the new partnership.
(4)A monitoring notice given under sub-paragraph (3) ceases to have effect if P ceases to be a member of the new partnership.
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