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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 7 paragraph 11
Joint and several liability of responsible partners
Schedule 7 paragraph 11 sets out that the responsible partners in a partnership are jointly and severally liable for tax, recovery of excessive repayments, penalties, and related late payment interest, but limits the recovery of amounts from partners who joined the partnership after the relevant event.
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