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.