Part 4Stamp duty land tax
Liability for and payment of tax
85Liability for tax
(1)
The purchaser is liable to pay the tax in respect of a chargeable transaction.
(2)
As to the liability of purchasers acting jointly see—
section 103(2)(c) (joint purchasers);
Part 2 of Schedule 15 (partners); and
paragraph 5 of Schedule 16 (trustees).
F1(2A)
Where relief is withdrawn to any extent under paragraph 5L of Schedule 4A (qualifying housing co-operatives) in a case to which paragraph 5L(4) or (7) applies—
(a)
subsection (1) does not apply in relation to the additional tax payable as a result of the withdrawal of the relief, and
(b)
the relevant successor is liable to pay that additional tax.
(2B)
F2(3)
Where relief given in respect of a transaction entered into under alternative finance arrangements is withdrawn to any extent under any of paragraphs 6D, 6F, 6G F3, 6H and 6I of Schedule 4A (higher rate: alternative finance arrangements) F4or under Part 3 of Schedule 6C (relief for F5special tax sites) in a case to which paragraph 11 of that Schedule (alternative finance arrangements) applies—
(a)
subsection (1) does not apply in relation to the additional tax payable as a result of the withdrawal of the relief, and
(b)
the relevant person is liable to pay that additional tax.
(4)
In subsection (3) “the relevant person” F6has the same meaning as in section 81ZA (see subsections (6) and (7) of that section).