xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 3Scottish tax on land transactions: consequential amendments

Part 1Disapplication of stamp duty land tax to Scotland

Finance Act 2003

4In 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”.