Paragraph 20 I1 Omit section 117(3) (meaning of “major interest” in land in Scotland). Annotations Commencement I1 Sch. 3 para. 20 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 ← Paragraph 19 Paragraph 20 Paragraph 21 →