How does para 21(2)(b) of Schedule 15 FA 2003 work if no tax was payable?

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    How does para 21(2)(b) of Schedule 15 FA 2003 work if no tax was payable? by Patrick Cannon 2Nick Holmes
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    I would appreciate a view on para 21(2)(b) of the Partnership provisions please.

    What if no tax was payable?

    #787 Reply
    How does para 21(2)(b) of Schedule 15 FA 2003 work if no tax was payable? by Patrick Cannon 3Patrick
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    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.

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