Section 28 Liability for taxI1

(1)

The buyer is liable to pay the tax in respect of a chargeable transaction.

(2)

As to the liability of buyers acting jointly, see—

(a)

section 48(2)(c) (joint buyers),

(b)

paragraph 3 of schedule 17 (partnerships), and

(c)

paragraphs 15 to 18 of schedule 18 (trusts).

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