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

PART 3 Calculation of tax and reliefs

Liability for tax

28 Liability 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).