The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003

Crown application

7.—(1) Section 107 (Crown application) is amended as follows.

(2) For subsection (1) (extent of Crown application) substitute—

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

(3) After subsection (3) add—

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