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16(1)Where the responsible partners are liable to a penalty under this Part of this Act, or to interest on such a penalty, their liability is joint and several.U.K.
(2)No amount may be recovered under sub-paragraph (1) from a person who did not become a responsible partner until after the relevant time.
(3)“The relevant time” means—
(a)in relation to so much of the 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.