Section 96 – Person Liable
13.Subsection (1) requires the chargeable person to pay the annual tax on enveloped dwellings.
14.Subsections (2) and (5) define the chargeable person: where a company is entitled to a single dwelling interest, as the company; where a partnership is entitled to a single dwelling interest, the chargeable person is the responsible partners.
15.Subsection (3) defines the chargeable person for section 94(6) for the different types of collective investment schemes set out in this subsection.
16.Subsection (4) specifies the liability of the responsible partners to pay tax is joint and several.
17.Subsection (5) defines the responsible partners for subsection 2(b) as all who are members of the partnership on the first day of the chargeable period when the partnership meets the ownership condition with respect to the single dwelling interest.
18.Subsection (6) explains that the annual tax is “charged on” the chargeable person and that the person is said to be “chargeable to” the tax.
