Prospective
11(1)Section 12ABA (amendment of partnership return by taxpayer) is amended as follows.U.K.
(2)In subsection (1)—
(a)omit the words from “by the” to “successor,”;
(b)at the end insert “given by—
(a)in the case of a section 12AA partnership return, the partner who made and delivered the return or his successor, and
(b)in the case of a Schedule A1 partnership return, the nominated partner.”
(3)In subsection (4) after “date”” insert “ , in relation to a section 12AA partnership return, ”.
(4)After subsection (4) insert—
“(5)In this section “the filing date”, in relation to a Schedule A1 partnership return for a year of assessment (Year 1), means 31 January of Year 2.”