Annex A - Territorial extent and application in the United Kingdom
| Provision | England | Wales | Scotland | Northern Ireland |
|---|---|---|---|---|
| Extends to E & W and applies to England? | Extends to E & W and applies to Wales? | Extends and applies to Scotland? | Extends and applies to Northern Ireland? | |
|
1 Liability and mandatory reliefs Section 1 Section 2 Section 3 |
Yes Yes Yes |
Yes No Yes |
No No No |
No No No |
|
2 Discretionary relief Section 4 |
Yes | No | No | No |
|
3 Administration etc Section 5 Section 6 Section 7 Section 8 Section 9 |
Yes Yes Yes Yes Yes |
No No No No No |
No No No No No |
No No No No No |
|
4 Information Section 10 Section 11 Section 12 Section 13 |
Yes Yes Yes Yes |
Yes Yes Yes In part |
No No No No |
No Yes No No |
|
5 Valuation and multipliers Section 14 Section 15 |
Yes Yes |
No In part |
No No |
No No |
|
6 Final provisions Section 16 Section 17 Section 18 Section 19 Section 20 |
Yes Yes Yes Yes Yes |
Yes In part Yes In part Yes |
No No No No No |
No No Yes No No |
| Schedule | Yes | In part | No | No |
