45Persons liable to pay duty

45 Persons liable to pay duty

(1) Duty imposed on a transfer of an estate in fee simple in land or of a Crown lease for a term exceeding 5 years, or an agreement for such a transfer, is payable by the transferee or the person to whom the estate in fee simple or the lease is to be transferred under the agreement, as the case may be. (2) Duty imposed on a lease is payable by the lessee. (3) Duty imposed on a transfer or assignment, or agreement for a transfer or assignment, of a lease other than a Crown lease for a term exceeding 5 years is payable by the transferee or assignee, or the person to whom the lease is to be transferred or assigned under the agreement, as the case may be.