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46(1)Schedule 32 (accelerated payments and partnerships) is amended as follows.
(2)In paragraph 1 (interpretation)—
(a)in sub-paragraph (2)—
(i)the words from “in pursuance” to the end become paragraph (a);
(ii)at the end of that paragraph insert “(a “section 12AA partnership return”), or”;
(iii)after that paragraph insert—
“(b)required by regulations under paragraph 10 of Schedule A1 to TMA 1970 (a “Schedule A1 partnership return”).”;
(b)in sub-paragraph (3) after “in relation to a” insert “section 12AA”;
(c)after sub-paragraph (3) insert—
“(3A)“The nominated partner”, in relation to a Schedule A1 partnership return, has the meaning given by paragraph 5 of Schedule A1 to TMA 1970.”
(3)In paragraph 2(2) (restriction on circumstances when accelerated payment notices can be given) after “a successor of that partner” insert “(in relation to a section 12AA partnership return), or to the nominated partner of the partnership (in relation to a Schedule A1 partnership return)”.
(4)In paragraph 3(5)(a) (circumstances in which partner payment notices can be given) after “or a successor of that partner” insert “(in relation to a section 12AA partnership return), or the nominated partner (in relation to a Schedule A1 partnership return)”.
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