Scotland Act 2012 (c. 11)

SCHEDULES

SCHEDULE 3 Scottish tax on land transactions: consequential amendments

Part 1 Disapplication of stamp duty land tax to Scotland

Finance Act 2003

13 (1) Section 73B (exempt interests) is amended as follows.

(2) In subsection (1) omit “, 72(1)(a) or 72A(1)(a)”.

(3) In subsection (2)—

(a) in paragraph (a) omit “, 72(1)(b) or 72A(1)(b)”;

(b) in paragraph (b) omit “, 72(1)(c) or 72A(1)(c)”.

(4) In subsection (4)(b) omit “, 72(4) or 72A(4)”.