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

5 In section 55(5) (additional provisions determining amount of tax chargeable)—

(a) omit the reference to section 75 and the word “and” preceding it;

(b) for “provide” substitute “provides”.