Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

SCHEDULE 7 E+W PARTNERSHIPS

PART 3 E+W ORDINARY PARTNERSHIP TRANSACTIONS

Responsibility of partners E+W

9 (1) Anything required or authorised to be done under this Act or TCMA by or in relation to the buyer in the transaction must be done by or in relation to all the responsible partners. E+W

(2) The responsible partners in relation to a transaction are—

(a) the persons who are partners at the effective date of the transaction, and

(b) any person who becomes a member of the partnership after the effective date of the transaction.

(3) This paragraph has effect subject to paragraph 10 (representative partners).

Commencement Information

I1 Sch. 7 para. 9 in force at 1.4.2018 by S.I. 2018/34, art. 3