# Land and Buildings Transaction Tax (Scotland) Act 2013, Section 28: Liability for tax


(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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Source: https://www.legislation.gov.uk/asp/2013/11/section/28 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.