# Finance Act 2004, Section 305: Liability of partners


In paragraph 7 of Schedule 15 to the Finance Act 2003 (c. 14) (stamp duty land tax: joint and several liability of responsible partners) after sub-paragraph (1) insert—
“(1A) No amount may be recovered by virtue of sub-paragraph (1)(a) or (b) from a person who did not become a responsible partner until after the effective date of the transaction in respect of which the tax is payable.”

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/305 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-305
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.