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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
, see all updates

Scope: Who is chargeable

Definition of purchaser FA03/S43(5)

The definition of purchaser is limited to a person who is either a party to thetransaction or has provided consideration for that transaction.

The 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.