PART 3Calculation of tax and reliefs
Liability for tax
28Liability for tax
(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).