SDLTM29690 - Reliefs
Lighthouses
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 鈥済eneral lighthouse authorities鈥�) 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.