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Part 4U.K.Stamp duty land tax

Modifications etc. (not altering text)

Liability for and payment of taxU.K.

85Liability for taxU.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—

Commencement Information

I1Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)