[SCHEDULE 1A Claims Etc Not Included In Returns]

[SCHEDULE 1A Claims Etc Not Included In Returns]

Section 42(11)

[Preliminary

1

In this Schedule—

“claim†means [a claim or election] as respects which this Schedule applies;

“partnership claim†means a claim made in accordance with section 42(6)(b) of[, or paragraph 5 of Schedule 1AB to,] this Act [or paragraph 51D of Schedule 18 to the Finance Act 1998 (claims for overpaid corporation tax)];

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(a)     in relation to income tax, means income,

(b)     in relation to capital gains tax, means chargeable gains, and

(c)     in relation to corporation tax, means profits as computed for the purposes of that tax;]

“relevant partnerâ€, in relation to a partnership claim, means any person who was a partner at any time during the period in respect of which the claim is made;

“successorâ€, in relation to a person who—

(a)     has made a partnership claim, but

(b)     is no longer a partner or is otherwise no longer available,

means such other partner who may at any time be nominated for the purposes of this paragraph by the majority of the partners at that time, and “predecessor†and “successorâ€, in relation to a person so nominated, shall be construed accordingly.

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