Section 107 — Finance Act 2003: Crown application

Crown application 107 1 This Part binds the Crown, subject to the following provisions of this section.

2 A land transaction under which the purchaser is any of the following is exempt from charge: Government A Minister of the Crown The Scottish Ministers A Northern Ireland department The Welsh Ministers, the First Minister for Wales and the Counsel General to the Welsh Government Parliament etc 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 Commission 3 The powers conferred by Part 7 of Schedule 13 (entry with warrant to obtain information) are not exercisable in relation to premises occupied for the purposes of the Crown.

4 Nothing in this section shall be read as making the Crown liable to prosecution for an offence.