Part 4

Stamp duty land tax

Liability for and payment of tax

Liability for tax
85
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).
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Where relief is withdrawn to any extent under paragraph 5L of Schedule 4A (qualifying housing co-operatives) in a case to which paragraph 5L(4) or (7) applies—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
In subsection
(2A)
“the relevant successor” has the same meaning as it has in subsections
(1C)
,
(1D)
and
(3)(e)
of section 81 (see subsections (6) and (7) of that section).
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Where relief given in respect of a transaction entered into under alternative finance arrangements is withdrawn to any extent under any of paragraphs 6D, 6F, 6G
, 6H and 6I
of Schedule 4A (higher rate: alternative finance arrangements)
or under Part 3 of Schedule 6C (relief for
special 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
”
has the same meaning as in section 81ZA (see subsections (6) and (7) of that section)
.
Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)
Pt. 4 construed as one with S.I. 2006/575, reg. 43 (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 43(4)
Pt. 4 modified (coming into force at 2 p.m. on 6.12.2006) by The Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 (S.I. 2006/3237), regs. 1, 2, Sch.
Pt. 4 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 194(8)-(12)
S. 85(3)(4) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 40 para. 5
Pt. 4 applied (17.7.2014) by Finance Act 2014 (c. 26), ss. 223(8)(9)(d)
Pt. 4 modified (temp.) (22.7.2020) by Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15), s. 1 (as amended (10.6.2021) by 2021 c. 26, s. 87(2))
Pt. 4 modified (temp.) (10.6.2021) by 2020 c. 15, s. 1A (as inserted by Finance Act 2021 (c. 26), s. 87(3))
S. 85(2A)(2B) inserted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 4(2)
Words in s. 85(3) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 4(3)
Words in s. 85(4) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 4(4)
Words in s. 85(3) inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 5
Words in s. 85(3) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 5
Pt. 4 modified (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 28, 30 (with reg. 63)
Pt. 4 applied (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 29(2)(5) (with reg. 63)