Finance (No. 2) Act 2017

15In section 28ZA(6) (referral of questions during enquiry)—

(a)in paragraph (b) after “of this Act” insert “into a section 12AA partnership return”;

(b)after paragraph (b) insert—

(c)in relation to an enquiry under section 12AC(1) of this Act into a Schedule A1 partnership return, the nominated partner.