Exemptions, reduced rates etc Exemptions, reduced rates etc

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

• Sch. 23 para. 1(3A) inserted by Levelling-up and Regeneration Act 2023 s. 244(2)
• Sch. 23 para. 3A 3B and cross-heading inserted by Levelling-up and Regeneration Act 2023 s. 244(3)
• Sch. 23 para. 4(2A)(2B) inserted by Levelling-up and Regeneration Act 2023 s. 244(4)
• Sch. 23 para. 4(3) words substituted by Levelling-up and Regeneration Act 2023 s. 244(5)(a)
• Sch. 23 para. 4(3)(aa) omitted by Levelling-up and Regeneration Act 2023 s. 244(5)(b)
• Sch. 23 para. 4(3)(a) omitted by Levelling-up and Regeneration Act 2023 s. 244(5)(b)
• Sch. 23 para. 4A and cross-heading inserted by Levelling-up and Regeneration Act 2023 s. 244(6)
• Sch. 23 para. 34B(1) words inserted by Levelling-up and Regeneration Act 2023 s. 244(7)
• Sch. 23 para. 38 words inserted by Levelling-up and Regeneration Act 2023 s. 244(8)(a)
• Sch. 23 para. 38 words inserted by Levelling-up and Regeneration Act 2023 s. 244(8)(b)