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.