[10G Power for HMRC to obtain accounts]
Limited Partnerships Act 1907 (1907 c 24) | Legislation

[Power for HMRC to obtain accounts]

[10G  Power for HMRC to obtain accounts]

[(1)     HMRC may by notice in writing require the general partners in a limited partnership to—

(a)     prepare accounts in accordance with regulations made by the Secretary of State for the purposes of this paragraph;

(b)     deliver those accounts to HMRC, together with—

(i)     an auditor's report prepared in accordance with regulations made by the Secretary of State for the purposes of this sub-paragraph;

(ii)     such supporting evidence as may be required by regulations made by the Secretary of the State for the purposes of this sub-paragraph.

(2)     A requirement under this section may specify—

(a)     the period

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