SCHEDULES
SCHEDULE 3Scottish tax on land transactions: consequential amendments
Part 1Disapplication of stamp duty land tax to Scotland
Finance Act 2003
I14
In section 48 (chargeable interests)—
a
in subsection (2)(c) omit “in England and Wales or Northern Ireland”;
b
omit subsection (4);
c
in subsection (5) for “the United Kingdom” substitute “
England and Wales or Northern Ireland
”
.