OpenLegislation

Paragraph 4 I1

In section 48 (chargeable interests)—

(a)

in subsection (2)(c) omit “in England and Wales or Northern Ireland”;

(b)

omit subsection (4);

(c)

in subsection (5) for “the United Kingdom” substitute “ England and Wales or Northern Ireland ”.

Annotations

Commencement

I1

Sch. 3 para. 4 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