SCHEDULES

SCHEDULE 3Scottish tax on land transactions: consequential amendments

Part 1Disapplication of stamp duty land tax to Scotland

Finance Act 2003

I112

1

In section 73AB (arrangements to transfer control of financial institution)—

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 ”.