Introduction Details of the Sections Section 97 – Liability of persons jointly entitled
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.