Duty is not imposed on an instrument or transaction entered into or made—
(a) because of, or for a purpose connected with or arising out of, the Government Owned Corporations Act 1993 , chapter 2 or chapter 3 , part 3 ; or
(b) for giving effect to a provision of the Ipswich Trades Hall Act 1986 ; or
(c) for implementing a local government change under the Local Government Act 2009 ; or
(d) under the River Improvement Trust Act 1940 , section 14B , by a trust constituted under that Act.