Part 4Stamp duty land tax
Application of provisions
106Persons acting in a representative capacity etc
F1(1)
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F2(2)
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(3)
The personal representatives of a person who is the purchaser under a land transaction—
(a)
are responsible for discharging the obligations of the purchaser under this Part in relation to the transaction, and
(b)
may deduct any payment made by them under this Part out of the assets and effects of the deceased person.
(4)
A receiver appointed by a court in the United Kingdom having the direction and control of any property is responsible for discharging any obligations under this Part in relation to a transaction affecting that property as if the property were not under the direction and control of the court.