SCHEDULES
SCHEDULE 31Follower notices and partnerships
2Interpretation
1
This paragraph applies for the purposes of this Schedule.
2
“Partnership follower notice” means a follower notice given by reason of—
a
a tax enquiry being in progress into a partnership return, or
b
an appeal having been made in relation to an amendment of a partnership return or against a conclusion stated by a closure notice in relation to a tax enquiry into a partnership return.
3
“Partnership return” means a return in pursuance of a notice under section 12AA(2) or (3) of TMA 1970.
4
“The representative partner”, in relation to a partnership return, means the person who was required by a notice served under or for the purposes of section 12AA(2) or (3) of TMA 1970 to deliver the return.
5
“Relevant partner”, in relation to a partnership return, means a person who was a partner in the partnership to which the return relates at any time during the period in respect of which the return was required.
6
References to a “successor”, in relation to the representative partner are to be construed in accordance with section 12AA(11) of TMA 1970.