Changes over time for: Cross Heading: Responsibility of partners
Status:
Point in time view as at 01/04/2018.
Changes to legislation:
There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Cross Heading: Responsibility of partners.
Changes to Legislation
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Responsibility of partnersE+W
9(1)Anything required or authorised to be done under this Act or TCMA by or in relation to the buyer in the transaction must be done by or in relation to all the responsible partners.E+W
(2)The responsible partners in relation to a transaction are—
(a)the persons who are partners at the effective date of the transaction, and
(b)any person who becomes a member of the partnership after the effective date of the transaction.
(3)This paragraph has effect subject to paragraph 10 (representative partners).
Yn ôl i’r brig