Taxes Management Act 1970 Schedule 1AB paragraph 7

Amendment of partnership return etc in connection with claim

Section 7 deals with situations where a partner's claim under this Schedule also provides grounds for amending a partnership return, even when normal time limits or other restrictions would otherwise prevent such an amendment.

• Where a partner makes a claim under this Schedule and the grounds for that claim also justify amending a partnership return (or a partner's return), the amendment can proceed even if it would normally be blocked
• The restrictions that can be overridden include the conditions in section 30B(4) to (6) relating to discovery of loss of tax from a partnership
• The expiry of the normal time limit for making a discovery assessment under section 30B can also be overridden
• The amendment must be made before the claim is finally determined — once the claim is concluded, this extended window closes