[209ABA Adjustments under section 209: notices under Schedule 43D]
Finance Act 2013 (2013 c 29) | Legislation

[209ABA  Adjustments under section 209: notices under Schedule 43D]

[(1)     This section applies in the case of any particular adjustments in respect of a particular period or matter (“the adjustments concerned”) if, in relation to a partnership—

(a)     the responsible partner is given a notice under paragraph 5 or 10 of Schedule 43D (“the Schedule 43D notice”) that specifies the adjustments concerned (whether or not other adjustments are specified),

(b)     the Schedule 43D notice is given within the relevant time limit applicable to the adjustments concerned, and

(c)     the adjustments concerned have not been specified

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