SDLTM07200 - Scope: Who is chargeable

Definition of purchaser FA03/S43(5)

»Ê¹ÚÌåÓýapp definition of purchaser is limited to a person who is either a party to the transaction or has provided consideration for that transaction.

»Ê¹ÚÌåÓýapp term purchaser is defined as the person who acquires the subject matter of a landtransaction and includes a tenant if the interest in land is a grant of a lease.