Finance Act 2018 (c. 3)

SCHEDULES

SCHEDULE 6 Partnerships

PART 5 Returns conclusive as to shares of profits and losses

12 In section 1262 of CTA 2009 (allocation of firm’s profits or losses between partners), in subsection (1), after “1264A” insert “and section 12ABZB of TMA 1970 (partnership return is conclusive)”.