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

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This topic contains 1 reply, has 1 voice, and was last updated by How does para 21(2)(b) of Schedule 15 FA 2003 work if no tax was payable? by Patrick Cannon 1 Patrick 29th July 2016 at 12:00 pm.

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  • #785 Reply
    How does para 21(2)(b) of Schedule 15 FA 2003 work if no tax was payable? by Patrick Cannon 2
    Nick Holmes

    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 3
    Patrick

    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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