25(1)This paragraph applies where—U.K.
(a)the representative partner, or
(b)a successor of the representative partner,
fails to make a return falling within item 3 in the Table (partnership returns).
(2)A penalty in respect of the failure is payable by every relevant partner.
(3)In accordance with sub-paragraph (2), any reference in this Schedule to P is to be read as including a reference to a relevant partner.
(4)An appeal under paragraph 20 in connection with a penalty payable by virtue of this paragraph may be brought only by—
(a)the representative partner, or
(b)a successor of the representative partner.
(5)Where such an appeal is brought in connection with a penalty payable in respect of a failure, the appeal is to treated as if it were an appeal in connection with every penalty payable in respect of that failure.
(6)In this paragraph—
“relevant partner” means a person who was a partner in the partnership to which the return relates at any time during the period in respect of which the return was required;
“representative partner” means a person who has been required by a notice served under or for the purposes of section 12AA(2) or (3) of TMA 1970 to deliver any return;
“successor” has the meaning given by section 12AA(11) of TMA 1970.