SCHEDULES

SCHEDULE 3Scottish tax on land transactions: consequential amendments

Part 1Disapplication of stamp duty land tax to Scotland

Finance Act 2003

6

In section 57AA (first-time buyers)—

(a)

in subsection (2)(b) after “under the law of” insert “Scotland or”;

(b)

in subsection (2)(c) omit “72, 72A”.