Merchant Shipping Act 1995

221 Exemption from taxes, duties, rates etc. U.K.

(1) The following, that is to say—

(a) all lighthouses, buoys and beacons,

(b) all general light dues and other rates, fees or payments accruing to or forming part of the General Lighthouse Fund, and

(c) all premises or property belonging to or occupied by any of the general lighthouse authorities,

which are used or applied for the purposes of any of the services for which those dues, rates, fees and payments are received shall be exempt from all public or local taxes, duties or rates.

(2) All instruments used by or under the direction of any general lighthouse authority in carrying on those services shall be exempt from stamp duty.

[F1 (2A) For the purposes of stamp duty land tax, any land transaction entered into by or under the direction of any general lighthouse authority for the purposes of carrying on those services is exempt from charge.]

(3) Stamp duty shall not be chargeable on any proposals under Schedule 9.

(4) All instruments used by or under the direction of the Secretary of State in carrying this Part into effect shall be exempt from stamp duty.

[F2 (4A) For the purposes of stamp duty land tax, any land transaction entered into by or under the direction of the Secretary of State for the purposes of carrying this Part into effect is exempt from charge.

(4B) Relief under subsection (2A) or subsection (4A) must be claimed in a land transaction return or an amendment of such a return.

(4C) In this section—

• “land transaction” has the meaning given in section 43(1) of the Finance Act 2003;

• “land transaction return” has the meaning given by section 76(1) of that Act.]

(5) All instruments which are required by any provision of this Part to be in a form approved by the Secretary of State, if made in that form, shall be exempt from stamp duty.

Textual Amendments

F1 S. 221(2A) inserted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 1, Sch. para. 24(2)

F2 S. 221(4A)-(4C) inserted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 1, Sch. para. 24(3)