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.

22 U.K. 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”.

Commencement Information

I1 Sch. 3 para. 22 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