SDLTM32000 - Application
Crown application FA03/S107
This section provides that stamp duty land tax will apply to
public offices and Government departments in the same way as to
private individuals and corporations.
It also exempts transactions where the purchaser is one of
the Government or parliamentary bodies listed below:
- a Minister of the Crown
- the Scottish Ministers
- a Northern Ireland department
- the Corporate Officer of the House of
Lords
- the Corporate Officer of the House of
Commons
- the Scottish Parliamentary Corporate
Body
- the Northern Ireland Assembly
Commission
- the National Assembly for Wales
