C1C2C3C4C5C6Part 4Stamp duty land tax

Annotations:
Modifications etc. (not altering text)
C3

Pt. 4 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 194(8)-(12)

C4

Pt. 4 applied (17.7.2014) by Finance Act 2014 (c. 26), ss. 223(8)(9)(d)

C5

Pt. 4 modified (temp.) (22.7.2020) by Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15), s. 1 (as amended (10.6.2021) by 2021 c. 26, s. 87(2))

C6

Pt. 4 modified (temp.) (10.6.2021) by 2020 c. 15, s. 1A (as inserted by Finance Act 2021 (c. 26), s. 87(3))

Application of provisions

107I1Crown application

F11

This Part binds the Crown, subject to the following provisions of this section.

2

A land transaction under which the purchaser is any of the following is exempt from charge:

Government

A Minister of the Crown

The Scottish Ministers

A Northern Ireland department

F3The Welsh Ministers, the First Minister for Wales and the Counsel General to the Welsh Government

Parliament etc

The Corporate Officer of the House of Lords

The Corporate Officer of the House of Commons

The Scottish Parliamentary Corporate Body

The Northern Ireland Assembly Commission

F4The National Assembly for Wales Commission

3

The powers conferred by Part 7 of Schedule 13 (entry with warrant to obtain information) are not exercisable in relation to premises occupied for the purposes of the Crown.

F24

Nothing in this section shall be read as making the Crown liable to prosecution for an offence.