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[F1SCHEDULE 3AAMOUNT TO BE ALLOWED IN RESPECT OF TRANSFER OF PROPERTY

11.  This Schedule in its application to Scotland shall have effect as if—

(a)in paragraph 1 for the words “legal estate or equitable interest in land” [F2and in head (e) of paragraph 8A(1), for the words “legal estate in the land”] there were substituted the words “an interest in land within the meaning of section 2(6) of the Conveyancing and Feudal Reform (Scotland) Act 1970”;

(b)in paragraph 4 the word “estate.” and the words “estate or” in each place where they respectively occur were omitted.]

[F3(c)in paragraphs 1, 2, 4 and 8A for the word “mortgage” there were substituted the words “heritable security”.]