24(1)Section 30B of the Taxes Management Act 1970 (amendment of partnership statement where loss of tax discovered) is amended as follows.U.K.
(2)In subsection (1) for “amend the statement” substitute “ amend the partnership return ”.
(3)For subsection (2) substitute—
“(2)Where a partnership return is amended under subsection (1) above, the officer shall by notice to each of the relevant partners amend—
(a)the partner’s return under section 8 or 8A of this Act, or
(b)the partner’s company tax return,
so as to give effect to the amendments of the partnership return.”.
(4)In subsections (6)(a) and (7)(b) for “return under section 12AA of this Act” substitute “ partnership return ”.