675. Error or mistake in a partnership return.

Where:

  1.  

    (1)     a trade1, profession2 or business is carried on by two or more persons in partnership;

  2.  

    (2)     an amount is paid, or is liable to be paid, by one or more of those persons in accordance with a self-assessment3; and

  3.  

    (3)     the amount is excessive by reason of a mistake in a partnership return4,

a claim5 in respect of the amount may be made by the relevant partner nominated to make the claim by all of the relevant partners and may not be made by any other person6.

Where:

  1.  

    (a)     a claim is made in respect of an error or