SCHEDULES

SCHEDULE 3Scottish tax on land transactions: consequential amendments

Part 1Disapplication of stamp duty land tax to Scotland

Finance Act 2003

I124

1

Schedule 4 (chargeable consideration) is amended as follows.

2

In paragraph 8(1C), omit “in England and Wales and Northern Ireland”.

3

Omit paragraph 10(2A)(c) (application of provisions relating to missives of let etc).

4

Omit paragraph 17(5) (arrangements involving public or educational bodies).