Regulation 15 Joint and several liability
(1)
Where there is more than one liable person, levy liability is joint and several.
(2)
Paragraph (1) does not apply to—
(a)
an owner of the land subject to apportioned liability (“O”), or
(b)
a person to whom O has transferred their levy liability.
(3)
In paragraph (2), an owner of the land is subject to apportioned liability where—
(a)
levy liability has been imposed on the owner under regulation 16 or 17, and
(b)
liability has been apportioned between each material interest under regulation 19.