45 Exemption in respect of financial institutions in resolution
Finance Act 2019 (2019 c 1) | Legislation

45  Exemption in respect of financial institutions in resolution

(1)     In FA 2003, after section 66 insert—

“66A Resolution of financial institutions

(1)     A land transaction is exempt from charge if it is effected by—

(a)     an instrument listed in subsection (2), or

(b)     an instrument made under an instrument listed in subsection (2).

(2)     The instruments are—

(a)     a property transfer instrument

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