PART II RETURNS OF INCOME AND GAINS

F1Partnerships

Annotations:
Amendments (Textual)
F1

S. 12AA and cross-heading inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 184; S.I. 1998/3173, art. 2

12ABAF2Amendment of partnership return by taxpayer

1

A partnership return may be amended by the partner who made and delivered the return, or his successor, by notice to an officer of the Board.

2

An amendment may not be made more than twelve months after the filing date.

3

Where a partnership return is amended under this section, the officer shall by notice to each of the partners amend—

a

the partner’s return under section 8 or 8A of this Act, or

b

the partner’s company tax return,

so as to give effect to the amendment of the partnership return.

4

In this section “the filing date” means the day specified in the notice under section 12AA(2) of this Act or, as the case may be, subsection (3) of that section.