277Councils, county councils and joint organisations

#### 277 Councils, county councils and joint organisations 277 Councils, county councils and joint organisations > > (1) Duty under this Act is not chargeable in the case of a body, being a council, county council or joint organisation under the [Local Government Act 1993](/view/html/inforce/current/act-1993-030), on the following— > > > > > (a) a dutiable transaction in respect of dutiable property if the body is the person described in this Act as the person liable to pay the duty, > > > > > (b) an instrument executed by or on behalf of any such body if the body is the person described in this Act as the person liable to pay the duty, > > > > > (c) an application by any such body to register a motor vehicle, > > > > > (d) any insurance taken out by or on behalf of any such body. > > > (2) However, this section does not exempt dutiable transactions, instruments or insurance issued, given, taken out, or executed by, to or on behalf of any such body in connection with or arising from the establishment, acquisition and operation of any trading undertaking, being— > > > > > (a) the supply of electricity, gas, liquefied petroleum gas or hydraulic power and the supply and installation of associated fittings and appliances, or > > > > > (b) the operation of a coal mine and the supply and distribution of coal, or > > > > > (c) the operation of a public transport service, or > > > > > (d) the supply of building materials. > > **s 277:** Am 2017 No 65, Sch 2.8 \[2\].