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

4 In section 48 (chargeable interests)—

(a) in subsection (2)(c) omit “in England and Wales or Northern Ireland”;

(b) omit subsection (4);

(c) in subsection (5) for “the United Kingdom” substitute “England and Wales or Northern Ireland”.