[Part 1 General]
Finance Act 2013 (2013 c 29) | Legislation

[SCHEDULE 43D The GAAR and Partnerships]

[Section 209]

[Part 1 General]

[Introductory

1

(1)     This Schedule makes provision about the operation of the general anti-abuse rule in relation to partnerships.

(2)     This Schedule applies where—

(a)     a return is made under section 12AA of TMA 1970 (a “section 12AA partnership returnâ€), or

(b)     a return is made in accordance with

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