PART 2 E+W THE TAX AND KEY CONCEPTS

CHAPTER 2 E+W LAND TRANSACTIONS

7 Buyer and seller E+W

(1) The buyer in a land transaction is the person acquiring the subject-matter of the transaction.

(2) The seller in a land transaction is the person disposing of the subject-matter of the transaction.

(3) These expressions apply even if there is no consideration given for the transaction.

Commencement Information

I1 S. 7 in force at 1.4.2018 by S.I. 2018/34, art. 3