Prospective
[F110CU.K.In section 12ABZB (partnership return conclusive as to partnership shares)—
(a)in the heading, before “Partnership return” insert “Section 12AA”;
(b)in subsections (1), (3), (5), (7), (8), (9), (11) and (12), before every “partnership return” insert “section 12AA”.]
Textual Amendments
F1Sch. 14 para. 10C inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 6 para. 15(2)