{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-34C",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-34C.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/10/paragraph/34C",
  "kind": "paragraph",
  "number": "34C",
  "heading": null,
  "text": "(1) This paragraph applies where an amount is paid, or is liable to be paid, in respect of a land transaction entered into as purchaser by or on behalf of the members of a partnership (within the meaning of Schedule 15).\n(2) Paragraphs 6 and 8 of Schedule 15 do not apply to a claim under paragraph 34 in respect of the amount.\n(3) A claim under paragraph 34 in respect of the amount—\n(a) may be made by a relevant person who has been nominated to make the claim by all of the relevant persons, and\n(b) may not be made by any other person.\n(4) In relation to such a claim, references in paragraph 34A to the claimant are to any of the relevant persons.\n(5) The relevant persons are—\n(a) any person who was a partner in the partnership at the effective date of the transaction, and\n(b) the personal representative of such a person.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 10 paras. 34-34E substituted for Sch. 10 para. 34 (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/34C",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}