# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 10


(1) Where the responsible partners are liable to make a payment of tax, the liability is a joint and several liability of those partners.
(2) No amount may be recovered by virtue of sub-paragraph (1) 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/asp/2013/11/schedule/17/paragraph/10 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-17/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.