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.S
(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.
Commencement Information
I1 Sch. 17 para. 10 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2