SCHEDULES

SCHEDULE 29 AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT

Part 5 MINOR AND CONSEQUENTIAL AMENDMENTS

18Other amendments of the Taxes Management Act 1970

1

Section 12AA of the Taxes Management Act 1970 (partnership return) is amended as follows.

2

After subsection (10) insert—

10A

In this Act a “partnership return” means a return in pursuance of a notice under subsection (2) or (3) above.

3

In subsection (11) for “a return in pursuance of a notice under subsection (2) or (3) above” substitute “ a partnership return ”.