Certain transactions not taxable

1 Tax may not be imposed under section 80I on so much of a transaction as relates to land below mean low water mark. 2 The following persons are not to be liable to pay a tax imposed under section 80I— Government A Minister of the Crown The Scottish Ministers A Northern Ireland department The Welsh Ministers, the First Minister for Wales and the Counsel General to the Welsh Assembly Government Parliament etc The Corporate Officer of the House of Lords The Corporate Officer of the House of Commons The Scottish Parliamentary Corporate Body The Northern Ireland Assembly Commission The National Assembly for Wales Commission The National Assembly for Wales.