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15Where the trustees of a settlement are liable to pay the tax, the payment may be recovered (but only once) from any one or more of the responsible trustees.
16A return in relation to a land transaction may be made by any one or more of the responsible trustees in relation to the transaction (the “relevant trustees”).
17The declaration required by section 36(1) or (2)(a) must be made by all the relevant trustees.
18The responsible trustees, in relation to a land transaction, are—
(a)the persons who are trustees at the effective date of the transaction, and
(b)any person who subsequently becomes a trustee.