SCHEDULES

SCHEDULE 3U.K.Scottish tax on land transactions: consequential amendments

Part 1 U.K.Disapplication of stamp duty land tax to Scotland

Finance Act 2003U.K.

8(1)Section 61 (compliance with planning obligations) is amended as follows.U.K.

(2)Omit subsection (2)(b) (definition of planning obligation in Scotland).

(3)In subsection (3) (public authorities)—

(a)under the heading “Government”, omit the entry “The Scottish Ministers”;

(b)omit the heading “Local Government: Scotland” and the entry under that heading;

(c)omit the heading “Health: Scotland” and the entries under that heading;

(d)under the heading “Other planning authorities” omit paragraph (b) and the word “or” preceding it.