Section 11A National Heritage Act 1980
A land transaction entered into under section 9 of the Act (transfer at the direction of the Secretary of State of property accepted in satisfaction of tax) is exempt from charge where the purchaser is
- any museum, art gallery, library or other similar institution having as its purpose or one of its purposes the preservation for the public benefit of a collection of historic, artistic or scientific interest
- any body having as its purpose or one of its purposes the provision, improvement or preservation of amenities enjoyed or to be enjoyed by the public or the acquisition of land to be used by the public
- any body having nature conservation as its purpose or one of its purposes
- the National Art Collections Fund or the Friends of the National Libraries, if they are willing to accept it
- the Secretary of State
- a nominee of the Secretary of State or
- the Department of the Environment for Northern Ireland.
Relief must be claimed in a land transaction return or an amendment to such a return. Enter code 28 (Other reliefs) at question 9 of the return.