Finance (No. 2) Act 2017

29 In section 118(1) (interpretation)—

(a) after the definition of “CTA 2010” insert—

• ““end of period statement” has the meaning given by paragraph 8(6) of Schedule A1, and references to an end of period statement for a tax year are to be read in accordance with that paragraph;”;

(b) after the definition of “ITA 2007” insert—

• ““nominated partner” has the meaning given by paragraph 5(5) of Schedule A1;”

(c) in the definition of “partnership return” for the words from “has the” to the end substitute “means (unless the context otherwise requires)—

(a)

a section 12AA partnership return, or

(b)

a Schedule A1 partnership return;”;

(d) after the definition of “partnership return” insert—

• ““partnership statement”—

  (a)

  in relation to a section 12AA partnership return, means the statement required by section 12AB;

  (b)

  in relation to a Schedule A1 partnership return, has the meaning given by paragraph 10(6) of that Schedule;”

(e) after the definition of “return” insert—

• ““Schedule A1 partnership return” has the meaning given by paragraph 10(6) of Schedule A1;

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

(f) in the definition of “successor” after “delivered, a” insert “section 12AA”.