SCHEDULES

SCHEDULE 3Scottish tax on land transactions: consequential amendments

Part 1Disapplication of stamp duty land tax to Scotland

Finance Act 2003

I125

1

Schedule 10 (returns, etc) is amended as follows.

2

In paragraph 7(1A) (correction of return by certain persons) omit paragraph (b).

3

In paragraph 45(2) (definition of “relevant tribunal”) omit paragraph (b).