Part 4 Returns: Overseas Partners in Investment Partnerships etc
Finance Act 2018 (2018 c 3) | Legislation

Part 4 Returns: Overseas Partners in Investment Partnerships etc

8

(1)     TMA 1970 is amended as follows.

(2)     In section 12AA(6) (partnership return to include information about partners), at the end (and on a new line) insert—

“But see section 12ABZA.â€

(3)     After section 12AB (partnership return to include partnership statement) insert—

“12ABZA Partnership returns: overseas partners in investment partnerships etc

(1)     There is no requirement for a partnership return to include a declaration of the tax reference of a person (see section 12AA(6)(a)) if—

(a)     the person is not chargeable to income tax or corporation tax for the period, or for a period which includes

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