1221. Exempt transactions; in general.

A land transaction is exempt from charge1 if there is no chargeable consideration for it2.

A transaction between one party to a marriage or civil partnership and the other is exempt from charge if it is effected, for example, in pursuance of a court order in respect of a judicial separation, divorce, or dissolution of the partnership3. Another exemption applies on the grant of a lease under certain arrangements between a relevant housing provider and a housing authority under which the provider provides, for individuals nominated by the authority in pursuance of its statutory housing functions, temporary rented accommodation which