PART 3

TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 8

PROCEDURE FOR MAKING CLAIMS ETC.

The claimant: partnerships
79
1
This section is about the application of section 63 in a case where either—
a
(in a case falling within section 63(1)(a)) the person paid the amount in question in the capacity of a partner in a partnership, or
b
(in a case falling within section 63(1)(b)) the assessment was made on, or the determination related to the liability of, the person in such a capacity.
2
In such a case, only a relevant person who has been nominated to do so by all of the relevant persons may make a claim under section 63 in respect of the amount in question.
3
The relevant persons are the persons who would have been liable as partners to pay the amount in question had the payment been due or (in a case falling within section 63(1)⁠(b)) had the assessment or determination been correctly made.