Part 4Stamp duty land tax

Application of provisions

107Crown application

F1(1)

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

F2The 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

F3The 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.

F4(4)

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