Please note that the date you requested in the address for this web page is not an actual date upon which a change occurred to this item of legislation. You are being shown the legislation from , which is the first date before then upon which a change was made.

SCHEDULES

Valid from 17/07/2014

SCHEDULE 32 U.K. Accelerated payments and partnerships

Restriction on circumstances when accelerated payment notices can be given U.K.

2 (1) This paragraph applies where— U.K.

(a) a tax enquiry is in progress in relation to a partnership return, or

(b) an appeal has been made in relation to an amendment of such a return or against a conclusion stated by a closure notice in relation to a tax enquiry into such a return.

(2) No accelerated payment notice may be given to the representative partner of the partnership, or a successor of that partner, by reason of that enquiry or appeal.

(3) But this Schedule makes provision for partner payment notices and accelerated partner payments in such cases.