Paragraph 1 I1
A land transaction that is entered into in order to comply with—
(a)
a planning obligation, or
(b)
a modification of a planning obligation,
is exempt from charge if the qualifying conditions are met.
Annotations
Commencement
- I1
Sch. 15 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2