Taxes Management Act 1970 section 38

Modification of section 37 in relation to partnerships

Section 38 modified the rules in section 37 (which dealt with the return of income) as they applied to partnerships, but has been repealed.

• Section 38 adapted the general income return provisions of section 37 to apply specifically to partnership situations
• The section was repealed by Finance Act 1989, reflecting changes to partnership tax return requirements
• Partnership tax return obligations are now dealt with under separate, updated provisions
• The repeal formed part of a broader modernisation of the partnership taxation framework

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