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PART 3 SCalculation of tax and reliefs

Liability for taxS

28Liability for taxS

(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).

Commencement Information

I1S. 28 in force at 1.4.2015 by S.S.I. 2015/108, art. 2