SCHEDULE 17Partnerships
PART 3Ordinary partnership transactions
Joint and several liability of responsible partners
I1 10
1
Where the responsible partners are liable to make a payment of tax, the liability is a joint and several liability of those partners.
2
No amount may be recovered by virtue of sub-paragraph (1) from a person who did not become a responsible partner until after the effective date of the transaction in respect of which the tax is payable.