SCHEDULES
SCHEDULE 33Licensing authorities: requirements to give or obtain tax information
Partnerships
10
1
A reference in this Schedule to an individual or company applying for an authorisation includes a reference to that individual or company applying, in their capacity as a partner in a partnership, for an authorisation of the partnership.
2
In relation to an application for an authorisation of the kind mentioned in sub-paragraph (1)—
a
the reference to the applicant in paragraph 2(3) (meaning of “first- time” application) is to the partnership;
b
any other reference in this Schedule to the applicant is to the individual or company who makes the application.
3
In this paragraph—
a
“partnership” includes a limited liability partnership that is carrying on a business with a view to profit, and
b
“partner” includes a member of such a body.