SCHEDULES
SCHEDULE 36Promoters of tax avoidance schemes: partnerships
PART 3Responsibility of partners
15Responsibility of partners
1
A notice given to a partnership under this Part of this Act has effect, at any time, in relation to the persons who are members of the partnership at that time (“the responsible partners”).
2
Sub-paragraph (1) does not affect any liability of a person who has ceased to be a member of a partnership in respect of things that the responsible partners did or failed to do before that person ceased to be a member of the partnership.
3
Anything required to be done by the responsible partners under or by virtue of a provision of this Part of this Act is required to be done by all the responsible partners (but see paragraph 18).
4
In relation to any right (such as a right of appeal) conferred by this Part of this Act references to a person have the meaning that is appropriate in consequence of sub-paragraphs (1) to (3).
16Joint and several liability of responsible partners
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.
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.
17Service of notices
1
Any notice given to a partnership by an officer of Revenue and Customs under this Part of this Act must be served either—
a
on all the persons who are members of the partnership when the notice is given, or
b
on a representative partner.
2
“Representative partner” means—
a
a nominated partner, or
b
if no partner has been nominated under paragraph 18(2), a partner designated by an authorised officer as a representative partner.
3
A designation under sub-paragraph (2), or the revocation of such a designation, has effect only when notice of the designation, or revocation, has been given to the partnership by an authorised officer.
18Nominated partners
1
Anything required to be done by the responsible partners under this Part of this Act may instead be done by any nominated partner.
2
“Nominated partner” means a partner nominated by a majority of the partners to act as the representative of the partnership for the purposes of this Part of this Act.
3
A nomination under sub-paragraph (2), or the revocation of such a nomination, has effect only after notice of the nomination, or revocation, has been given to an authorised officer.