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SCHEDULE 14E+W+S+N.I.Digital reporting and record-keeping for income tax etc: further amendments

PART 2 E+W+S+N.I.Amendments of other Acts

FA 2016E+W+S+N.I.

49(1)Schedule 19 (large businesses: tax strategies and sanctions) is amended as follows.E+W+S+N.I.

(2)In paragraph 12(5) (definition of “representative partner”)—

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

(b)at the end of that paragraph insert “ , or ”;

(c)after that paragraph insert—

(b)the nominated partner within the meaning of paragraph 5 of Schedule A1 to TMA 1970.

(3)In paragraph 13 (definition of “financial year”) in paragraph (c) for “under a return issued under section 12AB” substitute “ within the meaning of ”.