Section 221 Merchant Shipping Act 1995
A land transaction entered into by or under the direction of
- Trinity House
- the Commissioners of Northern Lighthouses, or
- the Commissioners of Irish Lights
(the “general lighthouse authorities”) for the purpose of carrying on services funded through the General Lighthouse Fund, is exempt from charge.
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.