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
”
.