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.