Land and Buildings Transaction Tax (Scotland) Act 2013

This section has no associated Explanatory Notes

10 (1)Where the responsible partners are liable to make a payment of tax, the liability is a joint and several liability of those partners.S

(2)No amount may be recovered by virtue of sub-paragraph (1) from a person who did not become a responsible partner until after the effective date of the transaction in respect of which the tax is payable.

Commencement Information

I1 Sch. 17 para. 10 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2