(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.
Modifications etc. (not altering text)
C1S. 79 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 7 para. 43(4); S.I. 2018/34, art. 3
Commencement Information
I1S. 79 in force at 1.4.2018 by S.I. 2018/33, art. 3