SCHEDULES
SCHEDULE 14Digital reporting and record-keeping for income tax etc: further amendments
PART 1Amendments of TMA 1970
16
In section 28B(8) (completion of enquiry into partnership return) for the words from “the person” to the end substitute—
a
in relation to a section 12AA partnership return, the person to whom notice of enquiry was given or his successor, and
b
in relation to a Schedule A1 partnership return, the nominated partner.