This is the original version (as it was originally enacted).
(1)The buyer is liable to pay the tax in respect of a chargeable transaction.
(2)As to the liability of buyers acting jointly, see—
(a)section 48(2)(c) (joint buyers),
(b)paragraph 3 of schedule 17 (partnerships), and
(c)paragraphs 15 to 18 of schedule 18 (trusts).
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