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.