xmlns:atom="http://www.w3.org/2005/Atom"
(1)The buyer, in relation to a land transaction, is the person who acquires the subject-matter of the transaction.
(2)But a person is treated as the buyer only where that person has given consideration for, or is a party to, the transaction.
(3)The seller, in relation to a land transaction, is the person who disposes of the subject-matter of the transaction.