29 Disapplication of UK stamp duty land tax
Scotland Act 2012 (2012 c 11) | Legislation

29  Disapplication of UK stamp duty land tax

(1)     Part 4 of the Finance Act 2003 (stamp duty land tax) is amended as follows.

(2)     In section 48 (chargeable interests), in subsection (1)(a) for “the United Kingdom” substitute “England and Wales or Northern Ireland”.

(3)     In Schedule 3—

(a)     Part 1 contains further amendments relating to the disapplication of stamp duty land tax to Scotland, and

(b)     Part 2 makes provision, in consequence of

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