By whom national interest exemption charge and Part 13 exemption charge is payable
13 By whom national interest exemption charge and Part 13 exemption charge is payable
National interest exemption charge imposed on the grant of a national interest exemption is payable by the person to whom the national interest exemption applies.
Part 13 exemption charge imposed on the grant of a Part 13 exemption is payable by the person to whom the Part 13 exemption applies.
Charge imposed on the granting of a national interest exemption is not payable by a person, or a person included in a class of persons, prescribed by the regulations for the purposes of this subsection.
Charge imposed on the granting of a Part 13 exemption is not payable by a person, or a person included in a class of persons, prescribed by the regulations for the purposes of this subsection.
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