Section 128(1)

HMRC may by notice in writing require the general partners in a limited partnership to— prepare accounts in accordance with regulations made by the Secretary of State for the purposes of this paragraph; deliver those accounts to HMRC, together with— an auditor’s report prepared in accordance with regulations made by the Secretary of State for the purposes of this sub-paragraph; such supporting evidence as may be required by regulations made by the Secretary of the State for the purposes of this sub-paragraph.

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Source: legislation.gov.uk · retrieved 2026-09-04