11U.K.In section 73 (alternative property finance: land sold and re-sold)—
(a)in subsection (2)(b) omit “, 72(1) or 72A(1)”;
(b)omit subsection (5)(b)(ii).
Commencement Information
I1Sch. 3 para. 11 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