Home 2025 › Forums › Patrick Cannon › How does para 21(2)(b) Schedule 15 FA 2003 work if no tax was payable? This topic has 1 reply, 1 voice, and was last updated 15th April 2018 at 10:27 am by Patrick. Viewing 2 posts - 1 through 2 (of 2 total) Author Posts 28th July 2016 at 2:11 pm #785 Reply Nick HolmesGuest I would appreciate a view on para 21(2)(b) of the Partnership provisions please. What if no tax was payable? 29th July 2016 at 12:00 pm #787 Reply PatrickGuest Was this SDLT? If so that will be ok because it refers to “any tax payable” which allows for the situation where no tax was payable. Author Posts Viewing 2 posts - 1 through 2 (of 2 total) Reply To: How does para 21(2)(b) Schedule 15 FA 2003 work if no tax was payable? Your information: Name (required): Mail (will not be published) (required): Website: Reply: Please tick to confirm that you're happy for your email to be stored. Your email will not be used for marketing purposes. Submit