10(1)Anything required or authorised to be done under this Act or TCMA in connection with the transaction by or in relation to the responsible partners may instead be done by or in relation to any representative partner or partners.E+W
(2)This includes making the declaration required by section 53 (declaration that return is complete and correct).
(3)A “"representative partner”” means a partner nominated by a majority of the partners to act as the representative of the partnership for the purposes of this Act.
(4)Any such nomination, or the revocation or such a nomination, has effect only after notice of the nomination, or revocation, has been given to WRA.
Commencement Information
I1Sch. 7 para. 10 in force at 1.4.2018 by S.I. 2018/34, art. 3