SCHEDULES

SCHEDULE 32The GAAR and partnerships

PART 2Minor and consequential amendments to Part 5 of FA 2013

11

1

Schedule 43A (procedural requirements: pooling notices and notices of binding) is amended as follows.

2

In paragraph 1(1), after “43” insert “ , or paragraph 5 of Schedule 43D, ”.

3

In paragraph 4(7), at the beginning insert “ Where a tax enquiry is in progress, ”.

4

In paragraph 12(1), omit “to the person concerned”.