118.Section 44 specifies who is responsible for notifying transactions and paying LBTT in the case of companies (as defined in section 64) and unincorporated associations. It specifies which individuals within such organisations are responsible for:
making returns under section 29,
giving declarations under section 36, and
paying any tax due under section 40.
119.Partnerships are dealt with in section 49 and schedule 17.
120.Defined terms used in this section:
| “Tax Authority” | section 54 |