Paragraph 25 Application of exemptions and reliefsF1
United Kingdom
(1)
Where paragraph 10, 14, 17 or 18 applies, paragraph 1 of Schedule 3 (exemption of transactions for which there is no chargeable consideration) does not apply.
(2)
But (subject to F2paragraphs 27 and 28 ) this Part of this Schedule has effect subject to any other provision affording exemption or relief from stamp duty land tax.
Annotations
Textual amendments
- F1
Sch. 15 Pt. 3 substituted (with effect in accordance with Sch. 41 para. 3 of the amending Act) by Finance Act 2004 (c. 12), Sch. 41 para. 1
- F2
Words in Sch. 15 para. 25(2) substituted (with effect in accordance with Sch. 39 para. 10(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 8(3) (with Sch. 39 paras. 11-13)