[F134C(1)This paragraph applies where an amount is paid, or is liable to be paid, in respect of a land transaction entered into as purchaser by or on behalf of the members of a partnership (within the meaning of Schedule 15).U.K.
(2)Paragraphs 6 and 8 of Schedule 15 do not apply to a claim under paragraph 34 in respect of the amount.
(3)A claim under paragraph 34 in respect of the amount—
(a)may be made by a relevant person who has been nominated to make the claim by all of the relevant persons, and
(b)may not be made by any other person.
(4)In relation to such a claim, references in paragraph 34A to the claimant are to any of the relevant persons.
(5)The relevant persons are—
(a)any person who was a partner in the partnership at the effective date of the transaction, and
(b)the personal representative of such a person.]
Textual Amendments
F1Sch. 10 paras. 34-34E substituted for Sch. 10 para. 34 (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 2