SCHEDULES
SCHEDULE 19Large businesses: tax strategies and sanctions
PART 2Publication of tax strategies
Qualifying partnerships: duty to publish a partnership tax strategy
25
1
Paragraphs 22 to 24 apply in relation to a UK partnership which is (in any financial year of the partnership) a qualifying partnership as they apply to a UK company which is (in any financial year of the company) a qualifying company.
2
Those paragraphs have effect in their application to a qualifying partnership—
a
with the omission of paragraph 22(3) and (8),
b
as if for “company tax strategy” (in each place) there were substituted “
partnership tax strategy
”
, and
c
as if for “company” and “company's” (in each place) there were substituted respectively “
partnership
”
and “partnership's”.