SCHEDULES
SCHEDULE 3Scottish tax on land transactions: consequential amendments
Part 1Disapplication of stamp duty land tax to Scotland
Finance Act 2003
13
(1)
Section 73B (exempt interests) is amended as follows.
(2)
In subsection (1) omit “, 72(1)(a) or 72A(1)(a)”.
(3)
In subsection (2)—
(a)
in paragraph (a) omit “, 72(1)(b) or 72A(1)(b)”;
(b)
in paragraph (b) omit “, 72(1)(c) or 72A(1)(c)”.
(4)
In subsection (4)(b) omit “, 72(4) or 72A(4)”.