SCHEDULES

SCHEDULE 3Scottish tax on land transactions: consequential amendments

Part 1Disapplication of stamp duty land tax to Scotland

Finance Act 2003

22

In section 121 (minor definitions) omit—

(a)

the definition of “assignment”;

(b)

the definition of “completion”;

(c)

paragraph (b) of the definition of “jointly entitled”;

(d)

the definition of “standard security”;

(e)

the definition of “surrender”.