This section has no associated Explanatory Notes
1SA land transaction that is entered into in order to comply with—
(a)a planning obligation, or
(b)a modification of a planning obligation,
is exempt from charge if the qualifying conditions are met.
Commencement Information
I1 Sch. 15 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2