1129.41.3.2. Every taxpayer who is a member of a partnership and who, in relation to the taxpayer’s share of a qualified expenditure referred to in subparagraph d of the fourth paragraph of section 1029.8.33.14, is deemed to have paid an amount to the Minister, under that section, on account of the taxpayer’s tax payable under Part I for a particular taxation year in which a particular fiscal period of the partnership ended shall, where, on or before the day that is 18 months after the end of the particular fiscal period, part or all of the aggregate of the indemnities pertaining to the annual leave which constitutes the qualified expenditure has not been paid to the employees, pay, for the taxation year in which the 18-month period following the end of the particular fiscal period ends, a tax equal to the taxpayer’s share of(a) where a percentage was applied for the particular fiscal period to reduce the qualified expenditure under section 1029.8.33.14, the product obtained by multiplying the aggregate of part or all of the indemnities that have not been paid and the amount payable under the provisions mentioned in subparagraphs i and iii to v of paragraph a of the definition of “qualified expenditure” in section 1029.8.33.12 in relation to the indemnities, by that percentage; and
(b) in any other case, the aggregate described in paragraph a.