15(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).
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.
(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.
17(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.
18(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.