Related Commentary  Related Cases

107(1)  This Part binds the Crown, subject to the following provisions of this section.

107(2)  A land transaction under which the purchaser is any of the following is exempt from charge:


A Minister of the Crown

The Scottish Ministers

A Northern Ireland department

The Welsh Ministers, the First Minister for Wales and the Counsel General to the Welsh Assembly 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

The National Assembly for Wales Commission

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