89Who is liable to pay duty on relevant acquisition?

89 Who is liable to pay duty on relevant acquisition? (1) Duty payable for a relevant acquisition is jointly and severally payable by— (a) the person who made the relevant acquisition; and (b) the landholder in which the interest is acquired by the making of the relevant acquisition; and

(c) if the relevant acquisition is made because of an aggregation of interests under section 86 (1) (a) (ii)—each person whose interest is included in the aggregation; and (d) if the relevant acquisition is made under section 86 (1) (b)— each person who has an interest mentioned in that provision. landholder, for a private unit trust scheme, includes a trustee of the