[12ABZA [Section 12AA] partnership returns: overseas partners in investment partnerships etc]
Taxes Management Act 1970 (1970 c 9) | Legislation

[12ABZA  [Section 12AA] partnership returns: overseas partners in investment partnerships etc]

[(1)     There is no requirement for a [section 12AA] partnership return to include a declaration of the tax reference of a person (see section 12AA(6)(a)) if—

(a)     the person is not chargeable to income tax or corporation tax for the period, or for a period which includes any part of the period, in respect of which the [section 12AA] partnership return is made,

(b)     the partnership

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