SCHEDULES

SCHEDULE 3Scottish tax on land transactions: consequential amendments

Part 1Disapplication of stamp duty land tax to Scotland

Finance Act 2003

I118

In section 79 (registration of land transactions etc)—

a

omit subsection (1)(b) (registration in Scotland);

b

in subsection (2)(c) omit “or 19(3)”;

c

in subsection (6) omit “(in Scotland, the Keeper of the Registers of Scotland)”.