SCHEDULE 25Penalties for deliberately withholding information
PART 3Supplementary provision
Partnerships
20
(1)
This paragraph applies where—
(a)
the representative partner, or a successor of the representative partner, fails to make a return falling within item 3 in the Table in paragraph 1, or
(b)
the nominated partner fails to make a return falling within item 4 in that Table.
(2)
In determining whether the representative partner, a successor of the representative partner or the nominated partner (as the case may be) is liable to a penalty under paragraph 3, the condition in sub-paragraph (2) of that paragraph is to be read as if the reference to the person's liability to tax was a reference to the liability to tax of any relevant partner.
(3)
If a representative partner, a successor of a representative partner or a nominated partner is liable to a penalty under paragraph 3, every relevant partner is liable to a penalty under that paragraph.
(4)
The amount of the penalty to which the representative partner, a successor of the representative partner, the nominated partner or a relevant partner is liable is £300 (and accordingly paragraphs 3(3) to (8), 4 to 8, 10, 11 and 13 do not apply).
(5)
An appeal under paragraph 17 in connection with a penalty payable by virtue of this paragraph may be brought only by—
(a)
the representative partner or a successor of the representative partner, in a case within sub-paragraph (1)(a), or
(b)
the nominated partner, in a case within sub-paragraph (1)(b).
(6)
Where such an appeal is brought in connection with a penalty payable in respect of a failure, the appeal is to be treated as if it were an appeal in connection with every penalty payable in respect of that failure.
(7)
In this paragraph—
“nominated partner” has the meaning given by paragraph 5(5) of Schedule A1 to TMA 1970;
“relevant partner” means a person who was a partner in the partnership to which the return relates at any time during the period in respect of which the return was required;
“representative partner” means a person who has been required by a notice served under or for the purposes of section 12AA(2) or (3) of TMA 1970 to deliver any return;
“successor” has the meaning given by section 12AA(11) of TMA 1970.