Part 4 U.K. Stamp duty land tax

Modifications etc. (not altering text)

C1 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)

C2 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.

Liability for and payment of tax U.K.

85 Liability for tax U.K.

(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).

Commencement Information

I1 Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)