Scotland Act 2012 (c. 11)

SCHEDULES

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

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

Finance Act 2003 U.K.

18 U.K. 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)”.

Commencement Information

I1 Sch. 3 para. 18 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