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”.