# Finance Act 2003, Paragraph 34C


(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).
(2) Paragraphs 6 and 8 of Schedule 15 do not apply to a claim under paragraph 34 in respect of the amount.
(3) A claim under paragraph 34 in respect of the amount—
(a) may be made by a relevant person who has been nominated to make the claim by all of the relevant persons, and
(b) may not be made by any other person.
(4) In relation to such a claim, references in paragraph 34A to the claimant are to any of the relevant persons.
(5) The relevant persons are—
(a) any person who was a partner in the partnership at the effective date of the transaction, and
(b) the personal representative of such a person.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/34C (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-34C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.