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    <title>Liability in case of transfer of business.</title>
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    <description>Where a taxable person transfers a business in whole or part, the transferor and transferee are jointly and severally liable for tax, interest or penalty due from the transferor up to the time of transfer, whether determined before or after transfer; the transferee is liable for tax on supplies from the date of transfer and must, if registered, seek prescribed amendment of registration.</description>
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      <description>Where a taxable person transfers a business in whole or part, the transferor and transferee are jointly and severally liable for tax, interest or penalty due from the transferor up to the time of transfer, whether determined before or after transfer; the transferee is liable for tax on supplies from the date of transfer and must, if registered, seek prescribed amendment of registration.</description>
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