Scotland Act 2012 (c. 11)

SCHEDULES

SCHEDULE 3 U.K. Scottish tax on land transactions: consequential amendments

Part 1 U.K. Disapplication of stamp duty land tax to Scotland

Finance Act 2003 U.K.

26 (1) Schedule 15 (partnerships) is amended as follows. U.K.

(2) In paragraph 12(2) omit “(or, in Scotland, as joint owners)” and “(or, in Scotland, as owners in common)”.

(3) In paragraph 20(2) omit “(or, in Scotland, as joint owners)” and “(or, in Scotland, as owners in common)”.

Commencement Information

I1 Sch. 3 para. 26 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2