SolvedSDLTM07200 | Scope: Who is chargeable
From HM Revenue & Customs · Stamp Duty Land Tax Manual
Definition of purchaser FA03/S43(5)
The definition of purchaser is limited to a person who is either a party to the transaction 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.