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SCHEDULES

SCHEDULE 3U.K.Scottish tax on land transactions: consequential amendments

Part 1 U.K.Disapplication of stamp duty land tax to Scotland

Finance Act 2003U.K.

12(1)In section 73AB (arrangements to transfer control of financial institution)—U.K.

(a)in subsection (1) omit “, 72 or 72A”;

(b)in subsection (3), in the definition of “alternative finance arrangements” omit “, 72(1) or 72A(1)”.

(2)In the heading to that section, for “Sections 71A to 72A” substitute “ Section 71A ”.