It is expressly provided (unlike, generally, the situation for stamp duty) that it is the purchaser who must deliver the land-transaction return to HMRC and who must pay the SDLT due

(s. 76(1); s. 85(1)).

The rule as to payment of the SDLT due is modified to cover the situations of joint purchasers (see ¶130-515), partners (see ¶110-110), or trustees (see ¶120-115) as purchasers (s. 85(2)).

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