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SCHEDULES

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

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

Finance Act 2003U.K.

13(1)Section 73B (exempt interests) is amended as follows.U.K.

(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)”.