# Finance Act 2003, Paragraph 25: Application of exemptions and reliefs

Extent: E+W+S+N.I.

(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 paragraphs 27 and 28 ) this Part of this Schedule has effect subject to any other provision affording exemption or relief from stamp duty land tax.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/15/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.