7This Part of this schedule applies to land transactions entered into as buyer by or on behalf of the members of a partnership, other than transactions within Parts 4 to 7 of this schedule.
8(1)Anything required or authorised to be done under this Act by or in relation to the buyer in the transaction is required or authorised to be done by or in relation to all the responsible partners.
(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 that date.
(3)This paragraph has effect subject to paragraph 9 (representative partners).
9(1)Anything required or authorised to be done by or in relation to the responsible partners may instead be done by or in relation to any representative partner or partners.
(2)This includes making the declaration required by section 36 (declaration that return is complete and correct).
(3)A representative partner means a partner nominated by a majority of the partners to act as the representative of the partnership for the purposes of this Act.
(4)Any such nomination, or the revocation of such a nomination, has effect only after notice of the nomination, or revocation, has been given to the Tax Authority.
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.
(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.