Section 187A Crown application for the purposes of Land Transaction TaxF1

(1)

In so far as the following provisions of this Act apply to land transaction tax, they bind the Crown—

(a)

Part 3;

(b)

Part 4 (other than Chapter 6);

(c)

Part 6 (other than sections 157A, 160 and 161(2)(b));

(d)

Part 7 (other than sections 168, 169 and 170);

(e)

Part 8 (other than sections 172(1)(d) and (e), (3)(b) and (c), (4), (5) and (6), 182 and 183);

(f)

sections 190 and 191.

(2)

But Part 4 does not apply to Her Majesty in Her private capacity (within the meaning of section 38(3) of the Crown Proceedings Act 1947 (c. 44)).

Annotations

F1: S. 187A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 66; S.I. 2018/34, art. 3

F1: Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21