[12ABA Amendment of partnership return by taxpayer]
Taxes Management Act 1970 (1970 c 9) | Legislation

[12ABA  Amendment of partnership return by taxpayer]

[(1)     A partnership return [(including anything included in the return by virtue of section 12ABZB(7)(b) (amendment of partnership return following referral to tribunal))] may be amended by the partner who made and delivered the return, or his successor, by notice to an officer of the Board [given by—

(a)     in the case of a section 12AA partnership return, the partner who made

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