This section has no associated Explanatory Notes
2(1)A land transaction entered into by or under the direction of the Trinity House for the purpose of carrying out the services referred to in section 221(1) of the Merchant Shipping Act 1995 (c. 21) is relieved from tax.E+W
(2)In this paragraph, “"the Trinity House”” has the meaning given by section 223 of the Merchant Shipping Act 1995 (c. 21).
Commencement Information
I1Sch. 22 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3