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S. 91(2) repealed (retrospectively) by Finance Act 1987 (c. 51), ss. 100(2), 104(4), Sch. 9 Pt.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