SCHEDULES

SCHEDULE 29 AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT

Part 5 MINOR AND CONSEQUENTIAL AMENDMENTS

33

1

Section 118(1) of the Taxes Management Act 1970 (interpretation) is amended as follows.

2

At the appropriate place insert—

partnership return” has the meaning given by section 12AA(10A) of this Act,

3

In the definition of “successor” for “a return under section 12AA of this Act” substitute “ a partnership return ”.