Tax may not be imposed under section 80I on so much of a transaction as relates to land below mean low water mark.
The following persons are not to be liable to pay a tax imposed under section 80I—
Government
Parliament etc
Section 80J: Certain transactions not taxable
Scotland Act 1998 · 1998 c. 46View on legislation.gov.uk
Part 4A: Taxation — CHAPTER 3: Tax on transactions involving interests in land
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