Section 92 | Commencement

(1)Sections 88 to 91 have effect—

(a)in relation to a return under section 8 or 8A of TMA 1970, or a return under section 12AA of that Act for a partnership which includes one or more individuals, in respect of a return for a year of assessment beginning on or after 6th April 2007, and

(b)in relation to a return under section 12AA of that Act for a partnership which includes one or more companies, in respect of a return for a relevant period beginning on or after 6th April 2007.

(2)In subsection (1)(b) “relevant period” means a period in respect of which a return is required.