SCHEDULE 32Accelerated payments and partnerships

Restriction on circumstances when accelerated payment notices can be given

2(1)This paragraph applies where—

(a)a tax enquiry is in progress in relation to a partnership return, or

(b)an appeal has been made in relation to an amendment of such a return or against a conclusion stated by a closure notice in relation to a tax enquiry into such a return.

(2)No accelerated payment notice may be given to the representative partner of the partnership, or a successor of that partner, by reason of that enquiry or appeal.

(3)But this Schedule makes provision for partner payment notices and accelerated partner payments in such cases.