Section 60 | Application to partnerships

(1)This section applies where a person liable to pay the levy for a financial year is a partnership.

(2)In the case of a partnership that is a body of persons forming a legal person that is distinct from themselves, the person liable to pay the levy is that legal person.

(3)In the case of any other partnership—

(a)the person liable to pay the levy is the responsible partners, and

(b)the liability of the responsible partners to do so is joint and several.

(4)The references in subsection (3) to “the responsible partners” are to all the persons who are members of the partnership at any time during the financial year.

(5)A partnership is to be regarded for the purposes of this Part as continuing to be the same partnership regardless of a change in membership, provided that a person who was a member before the change remains a member after the change.