This Act binds the Crown.

But see paragraph 2 of Schedule 3 (which exempts land transactions from charge where the buyer is a specified Crown body).

And nothing in Chapter 2 of Part 6 (liability for and payment of tax) affects the operation of sections 8 and 9 of the Crown Private Estates Act 1862 (c. 37).

Subsection (1) does not make the Crown liable to prosecution for an offence.