[12AD Amendment of partnership return by taxpayer[, or referral of dispute,] during enquiry]
Taxes Management Act 1970 (1970 c 9) | Legislation

[12AD  Amendment of partnership return by taxpayer[, or referral of dispute,] during enquiry]

[(1)     This section applies if a partnership return is amended under section 12ABA of this Act (amendment of partnership return by taxpayer)[, or a dispute about the return is referred to the tribunal under section 12ABZB(3) of this Act,] at a time when an enquiry [into the return is in progress in relation to any matter to which the amendment [or dispute] relates or which is affected by the amendment] [or dispute].

(2)     The amendment [or dispute] does not restrict the scope of the enquiry but may be taken into account (together with any matters

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