Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 14 U.K. Digital reporting and record-keeping for income tax etc: further amendments

Prospective

PART 1 U.K. Amendments of TMA 1970

16 U.K. 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.”