Related Commentary  Related HMRC Manuals

29(1)  Part 4 of the Finance Act 2003 (stamp duty land tax) is amended as follows.

29(2)  [Amends FA 2003, s. 48(1)(a).]

29(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 the disapplication of paragraph 1(1)(b) of Schedule 10 to the Finance Act 2003 (prescribed information in land transaction returns) to transactions relating to land in Scotland, about the supply of information to Her Majesty’s Revenue and Customs.

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