SCHEDULES
SCHEDULE 14Digital reporting and record-keeping for income tax etc: further amendments
PART 2Amendments of other Acts
F1FA 2022
Annotations:
Amendments (Textual)
50
1
Schedule 17 to FA 2022 (large businesses: notification of uncertain tax treatment) is amended as follows.
2
In paragraph 6(1)(e) (definition of “financial year” in relation to a UK resident partnership), for “under section 12AB” substitute “within the meaning”
.
3
In paragraph 6(2), in the definition of “representative partner”—
a
the words from “the partner” to the end of the definition become paragraph (a) of the definition;
b
at the end of that paragraph (a) insert “, or”
;
c
after that paragraph insert—
b
the nominated partner within the meaning of paragraph 5 of Schedule A1 to TMA 1970.
Sch. 14 para. 50 and cross-heading inserted (1.4.2022 in relation to relevant returns that are required to be made on or after that date) by Finance Act 2022 (c. 3), Sch. 17 para. 31