19.Subsection (1) sets out the application of subsection 2 where there are one or more joint owners with a company on the first day that it is chargeable in a chargeable period.
20.Subsection (2) states that the company and other person/persons are jointly and severally liable for the tax charged.
21.Subsections (3) and (4) say where a company is entitled to a single dwelling interest as a member of a partnership, and another person who is not a partner is jointly entitled to the single dwelling interest on the first day the responsible partners are chargeable, the person is jointly and severally liable for the tax.
Introduction Details of the Sections Section 97 – Liability of persons jointly entitled