This section has no associated Explanatory Notes
[F14AU.K.Section 208A(3) applies, in relation to a partnership follower notice, as if the first reference to P were to each relevant partner.]
Textual Amendments
F1Sch. 31 para. 4A and cross-heading inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 11