# Finance Act 2003, Section 107: Crown application

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

(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.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/section/107 (the official version)
Page: https://openlegislation.uk/finance-act-2003/section-107
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.