(1)The buyer in a chargeable transaction must pay the tax in respect of that transaction and accordingly the buyer is chargeable to the tax for the purposes of TCMA.
(2)As to the liability of buyers acting jointly, see—
(a)sections 37 to 40 (joint buyers),
(b)Schedule 7 (partnerships), and
(c)Schedule 8 (trusts).
(1)Where a buyer in a land transaction makes a return, the buyer must pay any amount, or any additional amount, of tax payable not later than the filing date for the return.
(2)Where a buyer in a land transaction amends a return in respect of that transaction, the buyer must pay any amount, or any additional amount, of tax payable as a result of that amendment—
(a)if the amendment is made by the filing date for that return, not later than that date, and
(b)if the amendment is made after the filing date for the return, when the buyer gives notice of the amendment to WRA.
(3)But see Chapter 3 (deferral of tax).