Finance Act 2003
This section has no associated Explanatory Notes
19In section 108 (linked transactions) after subsection (1) insert—
“(1A)A transaction is not a linked transaction if the land to which it relates is in Scotland.”
19In section 108 (linked transactions) after subsection (1) insert—
“(1A)A transaction is not a linked transaction if the land to which it relates is in Scotland.”