Finance (No. 2) Act 2017

13 (1) Section 12AC (notice of enquiry into partnership return) is amended as follows.

(2) In subsection (1)—

(a) after “return if” insert “, within the time allowed,”;

(b) at the beginning of paragraph (a) insert “in the case of a section 12AA partnership return,”;

(c) after that paragraph insert—

“(aa) in the case of a Schedule A1 partnership return, to the nominated partner.”;

(d) omit paragraph (b).

(3) In subsection (7)—

(a) the words from “the day” to the end become paragraph (a);

(b) at the beginning of that paragraph insert “in relation to a section 12AA partnership return,”;

(c) after that paragraph insert—

“(b) in relation to a Schedule A1 partnership return for a year of assessment (Year 1), means 31 January of Year 2.”