Interpretation
2(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.