(1)A person is chargeable to domestic top-up tax for an accounting period if—
(a)the person is a qualifying entity for that period and is a body corporate or a partnership that is not a body corporate, or
(b)the person is chargeable to tax in respect of an entity—
(i)that is a qualifying entity for that period, and
(ii)that is not a body corporate or a partnership that is not a body corporate.
(2)A person is chargeable to tax in respect of an entity if the profits of that entity would, on the relevant assumptions, be the profits of the person for the purposes of income tax or corporation tax.
(3)The relevant assumptions are that—
(a)the entity has profits that are chargeable to income tax or corporation tax, and
(b)the person is resident in the United Kingdom for the purposes of that tax.
(4)Where a partnership that is not a body corporate is chargeable to domestic top-up tax as a result of subsection (1)(a)—
(a)the person liable to pay the tax is the responsible partners, and
(b)the liability of the responsible partners to do so is joint and several.
(5)The references in subsection (4) to “the responsible partners” are to all the persons who are members of the partnership at any time during the accounting period.
(6)A partnership is to be regarded for the purposes of this section 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.
(7)Where more than one person is chargeable to tax in relation to the same qualifying entity as a result of the application of subsection (2), each of those persons is jointly and severally liable to domestic top-up tax.