SCHEDULES

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

PART 1Amendments of TMA 1970

29

In section 118(1) (interpretation)—

a

after the definition of “CTA 2010” insert—

“end of period statement” has the meaning given by paragraph 8(6) of Schedule A1, and references to an end of period statement for a tax year are to be read in accordance with that paragraph;

b

after the definition of “ITA 2007” insert—

“nominated partner” has the meaning given by paragraph 5(5) of Schedule A1;

c

in the definition of “partnership return” for the words from “has the” to the end substitute

means (unless the context otherwise requires)—

a

a section 12AA partnership return, or

b

a Schedule A1 partnership return;

d

after the definition of “partnership return” insert—

“partnership statement”—

a

in relation to a section 12AA partnership return, means the statement required by section 12AB;

b

in relation to a Schedule A1 partnership return, has the meaning given by paragraph 10(6) of that Schedule;

e

after the definition of “return” insert—

“Schedule A1 partnership return” has the meaning given by paragraph 10(6) of Schedule A1;

“section 12AA partnership return” has the meaning given by section 12AA(10A) of this Act;

f

in the definition of “successor” after “delivered, a” insert “ section 12AA ”.