A6.703 Discovery—the basic legislative framework
Overview of the legislation—individuals, partnerships and companies
The legislation is as follows:
• individuals, TMA 1970, s 29
• partnerships, TMA 1970, s 30B
• companies, FA 1998, Sch 18, para 41
The legislation is essentially the same for all three categories of taxpayer, with only minor changes reflecting particular nuances of partnership and company taxation.
This commentary refers only to the legislation as it applies to individuals, but unless otherwise stated, it can be assumed that it will also apply to partnerships and companies. Particular points relating to partnerships and companies can be found at A6.715 and A6.716 respectively.
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