52(1)A UK partnership falls within this Part if—U.K.
(a)the partnership has persistently engaged in unco-operative behaviour (see paragraphs 36 to 38),
(b)some or all of the unco-operative behaviour has caused there to be, or contributed to there being, two or more significant tax issues in respect of the partnership which are unresolved (see paragraph 39), and
(c)there is a reasonable likelihood of further instances of the partnership engaging in unco-operative behaviour in a manner which causes there to be, or contributes to there being, significant tax issues in respect of the partnership.
(2)Paragraphs 36 to 39 of this Schedule apply in relation to a UK partnership as they apply in relation to a UK group.
(3)Paragraphs 41 to 45 of this Schedule apply in relation to the representative partner of a UK partnership as they apply in relation to the head of a UK group.
(4)As applied by this paragraph, paragraphs 36 to 39 and 41 to 45 have effect as if—
(a)references to a UK group were references to a UK partnership;
(b)references to the head of a UK group were references to the representative partner of a UK partnership;
(c)references to a member of a UK group were references to a partner of a UK partnership, acting in the person's capacity as such.
(5)The Treasury may by regulations make provision for warning notices, special measures notices and confirmation notices to be treated as having been given to the representative partner of a UK partnership in circumstances described in the regulations.
(6)Paragraph 46(12) applies to regulations under this paragraph.
(7)Paragraph 47 applies in relation to an inaccuracy in a document given to HMRC by a partner of a UK partnership, acting in the person's capacity as such, as if—
(a)references to a group were references to a partnership;
(b)references to the head of a group were references to the representative partner of a partnership;
(c)references to a member of a group were references to a partner of a partnership.
(8)Paragraph 47 applies in relation to an inaccuracy in any other document given to HMRC on behalf of a UK partnership as if—
(a)references to a person included a UK partnership;
(b)references to a group, or a member of a group, were references to a UK partnership;
(c)references to the head of a group were references to the representative partner of a UK partnership.
(9)Paragraph 49 applies in relation to a UK partnership as it applies in relation to a group.
(10)As applied by this paragraph, paragraph 49 has effect as if—
(a)references to a group were references to a UK partnership;
(b)references to the head of a group were references to the representative partner of a UK partnership.