No versions valid at: 10/04/2003
Point in time view as at 10/04/2003. This version of this cross heading contains provisions that are not valid for this point in time.
Finance Act 2003, Paragraph 7 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Yn ddilys o 10/07/2003
7(1)Where the responsible partners are liable—U.K.
(a)to make a payment of tax or to interest on unpaid tax,
(b)to make a payment in accordance with an assessment under paragraph 29 of Schedule 10 (recovery of excessive repayment), or
(c)to a penalty under this Part of this Act or to interest on such a penalty,
the liability is a joint and several liability of those partners.
(2)No amount may be recovered by virtue of sub-paragraph (1)(c) from a person who did not become a responsible partner until after the relevant time.
(3)The relevant time for this purpose is—
(a)in relation to so much of a penalty as is payable in respect of any day, or to interest on so much of a penalty as is so payable, the beginning of that day;
(b)in relation to any other penalty, or interest on such a penalty, the time when the act or omission occurred that caused the penalty to become payable.
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