Finance Act 2001 (c. 9)

SCHEDULES

SCHEDULE 29 U.K. AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT

Part 5 U.K. MINOR AND CONSEQUENTIAL AMENDMENTS

Other amendments of the Taxes Management Act 1970 U.K.

18 (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 ”.