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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, the transferor and transferee are jointly and severally liable, wholly or to the extent of the transfer, for tax, interest and penalties due up to the date of transfer, including amounts determined after transfer; the transferee is liable for supplies made from the date of transfer and must amend registration within the prescribed time.</description>
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      <description>Where a taxable person transfers a business, the transferor and transferee are jointly and severally liable, wholly or to the extent of the transfer, for tax, interest and penalties due up to the date of transfer, including amounts determined after transfer; the transferee is liable for supplies made from the date of transfer and must amend registration within the prescribed time.</description>
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