Paragraph 25 I1

Scotland

In section 76(1) (interpretation of Act)—

(a)

in the definition of “chargeable transaction”, after “section 3(2)” insert “(see also section 3(2A) and (2B))”,

(b)

after the definition of “relevant local authority” insert—

““subsequent transaction” is to be construed in accordance with section 3(2A)(b),”.

Annotations