Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

PART 3 S Calculation of tax and reliefs

Liability for tax S

28 Liability for tax S

(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

I1 S. 28 in force at 1.4.2015 by S.S.I. 2015/108, art. 2