This section has no associated Explanatory Notes
39(1)Paragraph 1 of Schedule 3 (exemption of transactions for which there is no chargeable consideration) does not apply to transactions to which paragraph 13, 18, 21 or 34 applies.E+W
(2)But (subject to paragraphs 40 and 42) this Schedule has effect subject to any other provision affording exemption or relief from tax.
Commencement Information
I1Sch. 7 para. 39 in force at 1.4.2018 by S.I. 2018/34, art. 3