SCHEDULE 15Stamp duty land tax: partnerships
Part 2Ordinary partnership transactions
Joint and several liability of responsible partners
7
(1)
Where the responsible partners are liable—
(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.