Section 12ADA: AIFM firms

Taxes Management Act 1970 · 1970 c.9

Part II: RETURNS OF INCOME AND GAINS

12ADA(1)

An officer of Revenue and Customs may by notice require a partnership which has made an election under section 863H of ITTOIA 2005 (whether or not the election has been revoked) to provide the officer with such information as the officer may reasonably require for purposes connected with the operation of sections 863H to 863K of ITTOIA 2005.

12ADA(2)

The information must be provided within such reasonable time as the officer may specify in the notice.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.