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“(1)(a) The inspector may give notice of a determination made by him or her under section 1008(3) or 1010(6) to the partnership concerned by giving notice in writing to the precedent partner for the time being of the partnership.

(d) Notwithstanding section 1010(8), any reference in this subsection to a joint allowance for a year of assessment shall not include a reference to any capital allowance which is or could be brought forward from a previous year of assessment.

(1) Where for any year of assessment a charge under section 757 (in this section referred to as a “joint charge”) would have been made in charging the profits or gains of a partnership trade if the Income Tax Acts had provided that those profits or gains should be charged as specified in section 1010(2), there shall be made on any partner in the partnership in charging the profits or gains of that partner’s several trade a charge under section 757 equal to that partner’s appropriate share of the joint charge.

(2) A partner’s appropriate share of a joint charge for the purposes of subsection (1) shall be determined in the same way as the partner’s appropriate share of a joint charge within the meaning of section 1010 is to be determined by virtue of subsection (7) of that section.

(2) Where a determination has become final and conclusive or, in the case of a determination under subsection (6) of section 1010 has become final and conclusive subject to paragraph (b) of that subsection, no question as to its correctness shall be raised on the hearing or on the rehearing of an appeal with the Appeal Commissioners on an appeal by any partner either against an assessment in respect of the profits or gains of that partner’s several trade or against a determination by the inspector on a claim under section 381.

(3) Where on any appeal mentioned in subsection (2) any question arises as to an apportionment to be made under section 1008(2) or 1010(7) and it appears that the question is material as respects the liability to income tax (for whatever year of assessment) of 2 or more persons, all those persons shall be notified of the time and place of the hearing and shall be entitled to appear and be heard by the Appeal Commissioners or to make representations to them in writing.

(3) This Part (other than sections 1009, 1010(8) and 1013) and sections 30 and 913(7) shall apply with any necessary modifications to the activities of a grouping in the same manner as they apply to a trade or profession carried on by 2 or more persons in partnership.

(i) any balancing allowance or balancing charge which, if the trade had at all times been carried on by one and the same person, would have been made to or on that person in respect of that machinery or plant by reason of that event shall, subject to section 1010, be made to or on the person or persons carrying on the trade in the chargeable period related to that event (in this paragraph referred to as “the relevant person or persons”), and

(2) Where, after the setting up and before the permanent discontinuance of a trade or profession which at any time is carried on in partnership anything is done for the purposes of that trade or profession, any allowance or charge which, if the trade or profession had at all times been carried on by one and the same person, would have been made to or on that person under this Part shall, subject to section 1010, be made to or on the person or persons from time to time carrying on that trade or profession (in this subsection referred to as “the relevant person or persons”), and the amount of any such allowance or charge shall be computed as if the relevant person or persons had at all times been carrying on the trade or profession and as if everything done to or by the predecessors of the relevant person or persons in the carrying on of that trade or profession had been done to or by the relevant person or persons.