1231. Liability for and payment of tax.

The purchaser1 is liable to pay the tax in respect of a chargeable transaction2.

Tax payable in respect of a land transaction3 must be paid not later than the filing date for the land transaction return4 relating to that transaction5; and payment may be made to Her Majesty's Revenue and Customs (HMRC) by cheque6.

Tax payable as a result of the withdrawal of relief7 must be paid not later than the filing date for the land transaction return relating to that withdrawal8.

Tax payable as the result of the amendment of a return must be paid forthwith (or, if the amendment is