PART 6Tax returns, enquiries and assessments
CHAPTER 7Relief in case of excessive assessment or overpaid tax
Procedure for making claims
116The claimant: partnerships
1
This section is about the application of sections 107 and 108 in a case where either—
a
(in a case falling within section 107(1)(a) or 108(1)(a)) the person paid the amount in question in the capacity of a responsible partner or representative partner, or
b
(in a case falling within section 107(1)(b) or 108(1)(b)) the assessment was made on, or the determination related to the liability of, the person in such a capacity.
2
In such a case, only a relevant person who has been nominated to do so by all of the relevant persons may make a claim under section 107 or 108 in respect of the amount in question.
3
The relevant persons are all the persons who would have been liable as responsible partners to pay the amount in question had the payment been due or (in a case falling within section 107(1)(b) or 108(1)(b)) had the assessment or determination been correctly made.