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Finance (No. 2) Act 2017

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This is the original version (as it was originally enacted).

29In 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”.

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