SCHEDULES
SCHEDULE 3Scottish tax on land transactions: consequential amendments
Part 1Disapplication of stamp duty land tax to Scotland
Finance Act 2003
I16
In section 57AA (first-time buyers)—
a
in subsection (2)(b) after “under the law of” insert “
Scotland or
”
;
b
in subsection (2)(c) omit “72, 72A”.