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SCHEDULES

SCHEDULE 3E+W+S+N.I.Scottish tax on land transactions: consequential amendments

Part 1 E+W+S+N.I.Disapplication of stamp duty land tax to Scotland

Finance Act 2003E+W+S+N.I.

6In section 57AA (first-time buyers)—

(a)in subsection (2)(b) after “under the law of” insert “ Scotland or ”;

(b)in subsection (2)(c) omit “72, 72A”.