SCHEDULES
SCHEDULE 14Digital reporting and record-keeping for income tax etc: further amendments
PART 1Amendments of TMA 1970
15
In section 28ZA(6) (referral of questions during enquiry)—
a
in paragraph (b) after “of this Act” insert “
into a section 12AA partnership return
”
;
b
after paragraph (b) insert—
c
in relation to an enquiry under section 12AC(1) of this Act into a Schedule A1 partnership return, the nominated partner.