Part 3 Responsibility of Partners
Finance Act 2014 (2014 c 26) | Legislation

Part 3 Responsibility of Partners

Responsibility of partners

15

(1)     A notice given to a partnership under this Part of this Act has effect, at any time, in relation to the persons who are members of the partnership at that time (“the responsible partnersâ€).

(2)     Sub-paragraph (1) does not affect any liability of a person who has ceased to be a member of a partnership in respect of things that the responsible partners did or failed to do before that person ceased to be a member of the partnership.

(3)     Anything required to be done by the responsible partners under or by virtue of a provision of this Part of

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