NOTES TO PART 6- PARTNERSHIP TAXATION

1. SA 800 - Self Assessment tax return

2. Taxes Management Act 1970 section 12AA

3. Income Tax (Trading and Other Income) Act 2005 section 848, Taxation of Chargeable Gains Act 1992 section 59

4. Income Tax (Trading and Other Income) Act 2005 section 850, Taxation of Chargeable Gains Act 1992 section 59