SCHEDULES

SCHEDULE 6 U.K.Partnerships

PART 4 U.K.Returns: overseas partners in investment partnerships etc

9 U.K.In Schedule 14 to F(No.2)A 2017 (amendments relating to digital reporting etc), after paragraph 10A (as inserted by this Schedule) insert—

“10B In section 12ABZA (partnership returns: overseas partners in investment partnerships etc)—

(a) in the heading, before “Partnership returns” insert “ Section 12AA ”;

(b) in subsections (1), (3), and (4), before every “partnership return” insert “ section 12AA ”.”