Introduction
8
This Part of this Schedule applies to land transactions entered into as buyers by or on behalf of the members of a partnership, other than transactions within Parts 4 to 8 of this Schedule.
Responsibility of partners
9
(1) Anything required or authorised to be done under this Act or TCMA by or in relation to the buyer in the transaction must be done by or in relation to all the responsible partners.
(2) The responsible partners in relation to a transaction are—
(a) the persons who are partners at the effective date of the transaction,
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