91Liability to taxU.K.
(1)Where tax is charged under section 87 above as regards an agreement, B shall be liable for the tax.
(2)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 91(2) repealed (retrospectively) by Finance Act 1987 (c. 51), ss. 100(2), 104(4), Sch. 9 Pt. IV