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 ”.