OpenLegislation

Paragraph 13 I1

(1)

Section 73B (exempt interests) is amended as follows.

(2)

In subsection (1) omit “, 72(1)(a) or 72A(1)(a)”.

(3)

In subsection (2)—

(a)

in paragraph (a) omit “, 72(1)(b) or 72A(1)(b)”;

(b)

in paragraph (b) omit “, 72(1)(c) or 72A(1)(c)”.

(4)

In subsection (4)(b) omit “, 72(4) or 72A(4)”.

Annotations

Commencement

I1

Sch. 3 para. 13 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2