Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 14 U.K. Digital reporting and record-keeping for income tax etc: further amendments

Prospective

PART 2 U.K. Amendments of other Acts

FA 2016 U.K.

49 (1) Schedule 19 (large businesses: tax strategies and sanctions) is amended as follows. U.K.

(2) In paragraph 12(5) (definition of “representative partner”)—

(a) the words from “the partner” to the end become paragraph (a);

(b) at the end of that paragraph insert “ , or ”;

(c) after that paragraph insert—

“(b) the nominated partner within the meaning of paragraph 5 of Schedule A1 to TMA 1970.”

(3) In paragraph 13 (definition of “financial year”) in paragraph (c) for “under a return issued under section 12AB” substitute “ within the meaning of ”.