SCHEDULES
SCHEDULE 39Stamp duty land tax and stamp duty
Part 2Re-enactment, with changes, of amendments made by section 109 regulations
Crown application
21
(1)
Section 107 (Crown application) is amended as follows.
(2)
For subsection (1) (extent of Crown application) substitute—
“(1)
This Part binds the Crown, subject to the following provisions of this section.”.
(3)
After subsection (3) add—
“(4)
Nothing in this section shall be read as making the Crown liable to prosecution for an offence.”.