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<h1>Liability on business transfer: transferrer and transferee share joint and several responsibility to pay outstanding tax and interest.</h1> Both the transferor and transferee are jointly and severally liable to pay tax, interest and penalties due from the transferor up to the time of transfer, including amounts determined after transfer relating to prior periods. The transferee who carries on the business is liable to account for tax on supplies from the date of transfer and must, if already registered, apply within the prescribed time to amend the registration certificate.
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