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Taxes Management Act 1970 section 12ABZAA
Returns relating to LLP not carrying on business etc. with view to profit
Section 12ABZAA ensures that where a partnership return is filed for a limited liability partnership that was not actually carrying on a business with a view to profit during the period in question, HMRC can still treat that return as a valid partnership return for the purposes of opening enquiries and issuing follower notices or accelerated payment notices.
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