- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section applies to modify the application of this Part in the case of—
(a)a return or claim in respect of stamp duty land tax, or
(b)a tax appeal within section 203(g), or any appeal within section 203(i) which derives from such an appeal.
(2)If two or more persons acting jointly are the purchasers in respect of the land transaction—
(a)anything required or authorised by this Part to be done in relation to P must be done in relation to all of those persons, and
(b)any liability of P in respect of an accelerated payment, or a penalty under this Part, is a joint and several liability of all of those persons.
(3)Subsection (2) is subject to subsections (4) to (8).
(4)If the land transaction was entered into by or on behalf of the members of a partnership—
(a)anything required or authorised to be done under this Part in relation to P is required or authorised to be done in relation to all the responsible partners, and
(b)any liability of P in respect of an accelerated payment, or a penalty under this Part, is a joint and several liability of the responsible partners.
(5)But nothing in subsection (4) enables—
(a)an accelerated payment to be recovered from a person who did not become a responsible partner until after the effective date of the transaction in respect of which the tax to which the accelerated payment relates is payable, or
(b)a penalty under this Part to be recovered from a person who did not become a responsible partner until after the time when the omission occurred that caused the penalty to become payable.
(6)Where the trustees of a settlement are liable to pay an accelerated payment or a penalty under this Part, the payment or penalty may be recovered (but only once) from any one or more of the responsible trustees.
(7)But nothing in subsection (6) enables a penalty to be recovered from a person who did not become a responsible trustee until after the time when the omission occurred that caused the penalty to become payable.
(8)Where a follower notice or accelerated payment notice is given to more than one person, the power conferred on P by section 207 or 222 is exercisable by each of those persons separately or by two or more of them jointly.
(9)In this section—
“the accelerated payment” has the meaning given by section 223(2);
“accelerated payment notice” has the meaning given by section 219(1);
“effective date”, in relation to a land transaction, has the meaning given by section 119 of FA 2003;
“follower notice” has the meaning given by section 204(1);
“the responsible partners”, in relation to a land transaction, has the meaning given by paragraph 6(2) of Schedule 15 to that Act;
“the responsible trustees” has the meaning given by paragraph 5(3) of Schedule 16 to that Act;
“P”—
in relation to Chapter 2, has the meaning given by section 204(1);
in relation to Chapter 3, has the meaning given by section 219.
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