Finance (No. 2) Act 2017

Prospective

16U.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.