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.

4 U.K. 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 ”.

Commencement Information

I1 Sch. 3 para. 4 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