28Liability for taxS
This
adran has no associated
Nodiadau Esboniadol
(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