Taxes Consolidation Act, 1997 (Number 39 of 1997) 959M. Delivery of return by precedent partner. The precedent partner of any partnership shall— (a) be deemed to be a chargeable person for the purposes of this Chapter, and (b) as respects any chargeable period, deliver to the Collector-General on or before the specified return date for that chargeable period the return which that partner would be required to deliver for that period under section 880, if notice under that section had been given to that partner before that specified date.