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Taxes Consolidation Act, 1997 (Number 39 of 1997)


959M. Delivery of return by precedent partner.

The precedent partner of any partnership shall—

(a) be deemed to be a chargeable person for the purposes of this Chapter, and

(b) as respects any chargeable period, deliver to the Collector-General on or before the specified return date for that chargeable period the return which that partner would be required to deliver for that period under section 880, if notice under that section had been given [2]>to that partner<[2] before that specified date.




Inserted by FA12 sched4(part1).



Inserted by FA13 sched1(part1)(j). Applies— (a) in the case of a chargeable period (within the meaning of section 321(2)) which is an accounting period of a company, as respects chargeable periods that start on or after 1 January 2013, and (b) in a case other than that referred to in paragraph (a), as respects the year of assessment (within the meaning of section 2(1)) 2013 and subsequent years of assessment.