Related Commentary  Related CasesRelated HMRC Manuals

103(1)  This section applies to a land transaction where there are two or more purchasers who are or will be jointly entitled to the interest acquired.

103(2)  The general rules are that–

(a)any obligation of the purchaser under this Part in relation to the transaction is an obligation of the purchasers jointly but may be discharged by any of them,

(b)anything required or authorised by this Part to be done in relation to the purchaser must be done by or in relation to all of them, and

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