The chargeable person is liable to pay tax charged under this Part.
"The chargeable person" means—
in relation to tax charged by virtue of section 94(4), the company;
in relation to tax charged by virtue of section 94(5), the responsible partners.
In relation to tax charged by virtue of section 94(6) "the chargeable person" means—
if the collective investment scheme is a unit trust scheme, the trustee of the scheme;
if the collective investment scheme is an open-ended investment company, the body corporate referred to in section 236(2) of the Financial Services and Markets Act 2000;
in relation to an EEA UCITS which is not an open-ended investment company or unit trust scheme, the management company for that UCITS;
in any other case, the person who has day-to-day control over the management of the property subject to the scheme.
The liability of the responsible partners to pay tax charged on them under this Part is joint and several.
References in this section to "the responsible partners" are to all the persons who are members of the partnership concerned on the first day in the chargeable period on which the partnership meets the ownership condition with respect to the single-dwelling interest.
Tax charged under this Part is said to be "charged on" the chargeable person (and that person is said to be "chargeable to" the tax).