Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 39 U.K. Stamp duty land tax and stamp duty

Part 2 U.K. Re-enactment, with changes, of amendments made by section 109 regulations

Crown application U.K.

21 (1) Section 107 (Crown application) is amended as follows. U.K.

(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.”.