# Finance Act 1986, 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ukpga/1986/41/section/91 (the official version)
Page: https://openlegislation.uk/finance-act-1986/section-91
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.