10Right of contribution and apportionment of liability

##### 10 Right of contribution and apportionment of liability (1) Where: (a) the persons included in an eligible promoters class are jointly and severally liable to pay recoupment tax on a promoters taxable amount; and (b) a person included in that eligible promoters class has paid any of that recoupment tax; the person referred to in paragraph (b) may, in a court of competent jurisdiction, recover by way of contribution and as a debt from any of the other persons included in the class such part of the amount paid as the court considers just and equitable. (2) Where proceedings against a person under section 209 of the Assessment Act for recovery of any promoters recoupment tax payable on a promoters taxable amount are instituted in any court, the court may: (a) on the application of the person, join, as co‑defendant or as co‑defendants in the proceedings, a specified person or specified persons who are included in the eligible promoters class in relation to the promoters taxable amount; and (b) having regard to: (i) the nature and extent of the participation of the co‑defendants in the scheme referred to in paragraph 7(1)(a) or (2)(a), as the case may be, or in the arrangement or transaction referred to in paragraph 7(1)(g) or (2)(g), as the case may be; and (ii) the extent of any benefits that the co‑defendants have obtained, or may reasonably be expected to obtain, as a result of the carrying out of the scheme referred to in paragraph 7(1)(a) or (2)(a), as the case may be; determine, on just and equitable grounds, the respective proportions of the amount of the promoters recoupment tax that the co‑defendants are liable to pay. (3) In this section, promoters recoupment tax includes late payment tax.