90 Partnership tax returns
Finance Act 2007 (2007 c 11) | Legislation

90  Partnership tax returns

(1)     In section 12AA of TMA 1970, for subsection (4) (partnership return: filing date) substitute—

“(4)     In the case of a partnership which includes one or more individuals, a notice under subsection (2) or (3) above may specify different days depending on whether a return in respect of a year of assessment (Year 1) is electronic or non-electronic.

(4A)     The day specified for a non-electronic return must not be earlier than 31st October of Year 2.

(4B)     The day specified for an electronic return must not be earlier than 31st January of Year

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