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20U.K.Omit section 117(3) (meaning of “major interest” in land in Scotland).
Commencement Information
I1Sch. 3 para. 20 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2