SCHEDULES

SCHEDULE 3Scottish tax on land transactions: consequential amendments

Part 1Disapplication of stamp duty land tax to Scotland

Finance Act 2003

I18

1

Section 61 (compliance with planning obligations) is amended as follows.

2

Omit subsection (2)(b) (definition of planning obligation in Scotland).

3

In subsection (3) (public authorities)—

a

under the heading “Government”, omit the entry “The Scottish Ministers”;

b

omit the heading “Local Government: Scotland” and the entry under that heading;

c

omit the heading “Health: Scotland” and the entries under that heading;

d

under the heading “Other planning authorities” omit paragraph (b) and the word “or” preceding it.