SCHEDULES

SCHEDULE 33Licensing authorities: requirements to give or obtain tax information

Partnerships

10(1)A reference in this Schedule to an individual or company applying for an authorisation includes a reference to that individual or company applying, in their capacity as a partner in a partnership, for an authorisation of the partnership.

(2)In relation to an application for an authorisation of the kind mentioned in sub-paragraph (1)—

(a)the reference to the applicant in paragraph 2(3) (meaning of “first- time” application) is to the partnership;

(b)any other reference in this Schedule to the applicant is to the individual or company who makes the application.

(3)In this paragraph—

(a)partnership” includes a limited liability partnership that is carrying on a business with a view to profit, and

(b)partner” includes a member of such a body.