Anything required or authorised to be done by or in relation to the responsible partners may instead be done by or in relation to any representative partner or partners.

This includes making the declaration required by paragraph 1(1)(c) of Schedule 10 F1... (declaration that return F1... is complete and correct).

A representative partner means a partner nominated by a majority of the partners to act as the representative of the partnership for the purposes of this Part of this Act.

Any such nomination, or the revocation of such a nomination, has effect only after notice of the nomination, or revocation, has been given to the Inland Revenue.