SolvedSDLTM09150 | Identifying P: Section 75A (1)(a)
From HM Revenue & Customs · Stamp Duty Land Tax Manual
(This page was amended on 15 January 2020)
P can be identified as the person who acquires the chargeable interest disposed of by V, or one derived from that interest.
That chargeable interest must be acquired as part of a land transaction.