Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

80Crown applicationE+W

This section has no associated Explanatory Notes

(1)This Act binds the Crown.

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

(3)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).

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