Scotland Bill (HL Bill 136)

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(b) omit subsection (5)(b).

8 (1) Section 61 (compliance with planning obligations) is amended as follows.

(2) Omit subsection (2)(b) (definition of planning obligation in Scotland).

(3) In subsection (3) (public authorities)—

(a) 5under the heading “Government”, omit the entry “The Scottish

(b) omit the heading “Local Government: Scotland” and the entry under
that heading;

(c) omit the heading “Health: Scotland” and the entries under that

(d) under the heading “Other planning authorities” omit paragraph (b)
and the word “or” preceding it.

9 Omit section 71A(10) (disapplication of section to Scotland).

10 Omit sections 72 and 72A (alternative property finance in Scotland).

11 15In section 73 (alternative property finance: land sold and re-sold)—

(a) in subsection (2)(b) omit “, 72(1) or 72A(1)”;

(b) omit subsection (5)(b)(ii).

12 (1) In section 73AB (arrangements to transfer control of financial institution)—

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

(b) 20in subsection (3), in the definition of “alternative finance
arrangements” omit “, 72(1) or 72A(1)”.

(2) In the heading to that section, for “Sections 71A to 72A” substitute “Section

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

(2) 25In 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)”.

14 30In section 73CA (application of sections 71A to 73 to first-time buyers), in
subsection (1) omit “, 72, 72A”.

15 Omit section 75 (crofting community right to buy).

16 In section 75C (anti-avoidance: supplemental), in subsection (4) for “, 74 and
75” substitute “and 74”.

17 35In section 77 (notifiable transactions), in subsection (2)(a) omit “and 72A(7)”.

18 In section 79 (registration of land transactions etc)—

(a) omit subsection (1)(b) (registration in Scotland);

(b) in subsection (2)(c) omit “or 19(3)”;

(c) in subsection (6) omit “(in Scotland, the Keeper of the Registers of

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19 In section 108 (linked transactions) after subsection (1) insert—

(1A) A transaction is not a linked transaction if the land to which it relates
is in Scotland.

20 Omit section 117(3) (meaning of “major interest” in land in Scotland).

21 5In section 119(2) (provisions as to effective date of transaction), omit the
reference to paragraph 19(3) of Schedule 17A.

22 In section 121 (minor definitions) omit—

(a) the definition of “assignment”;

(b) the definition of “completion”;

(c) 10paragraph (b) of the definition of “jointly entitled”;

(d) the definition of “standard security”;

(e) the definition of “surrender”.

23 In section 122 (index of defined expressions) omit the entries relating to—

(a) assignment (in Scotland);

(b) 15completion (in Scotland);

(c) standard security;

(d) surrender (in Scotland).

24 (1) Schedule 4 (chargeable consideration) is amended as follows.

(2) In paragraph 8(1C), omit “in England and Wales and Northern Ireland”.

(3) 20Omit paragraph 10(2A)(c) (application of provisions relating to missives of
let etc).

(4) Omit paragraph 17(5) (arrangements involving public or educational

25 (1) Schedule 10 (returns, etc) is amended as follows.

(2) 25In paragraph 7(1A) (correction of return by certain persons) omit paragraph

(3) In paragraph 45(2) (definition of “relevant tribunal”) omit paragraph (b).

26 (1) Schedule 15 (partnerships) is amended as follows.

(2) In paragraph 12(2) omit “(or, in Scotland, as joint owners)” and “(or, in
30Scotland, as owners in common)”.

(3) In paragraph 20(2) omit “(or, in Scotland, as joint owners)” and “(or, in
Scotland, as owners in common)”.

27 (1) Schedule 17A (further provision relating to leases) is amended as follows.

(2) In paragraph 1 (meaning of “lease”) for “In the application of this Part to
35England and Wales or Northern Ireland” substitute “In this Part”.

(3) In paragraph 4 (leases for indefinite term), in sub-paragraph (5)(b) omit “in
England and Wales or Northern Ireland”.

(4) In paragraph 7 (variable or uncertain rent), omit sub-paragraph (4A)(c) and

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(5) In paragraph 10 (tenants’ obligations etc that do not count as chargeable
consideration), in sub-paragraph (1)(a) omit “(in Scotland, the leased

(6) In paragraph 12A(1) (agreement for lease) omit “in England and Wales or
5Northern Ireland”.

(7) In paragraph 12B(1) (assignment of agreement for lease) omit “in England
and Wales or Northern Ireland”.

(8) In paragraph 13 (increase of rent treated as grant of new lease: variation of
lease in first five years), in sub-paragraph (2)(b) for “any of paragraphs (a) to
10(d)” substitute “paragraph (a) or (b)”.

(9) In paragraph 14 (increase of rent treated as grant of new lease: abnormal
increase after fifth year), in sub-paragraph (7)(b) omit “or 19(3)”.

(10) Omit paragraph 19 (provisions relating to leases in Scotland).

Finance Act 2004

28 15In section 298 of the Finance Act 2004 (stamp duty land tax: notification etc),
omit subsection (3).

Finance (No. 2) Act 2005

29 In section 47 of the Finance (No. 2) Act 2005 (e-conveyancing) omit—

(a) subsection (1);

(b) 20subsection (6)(b).

Finance Act 2006

30 In Schedule 25 to the Finance Act 2006 (amendments of Schedule 17A to
Finance Act 2003), omit paragraph 5.

Finance Act 2009

31 (1) 25Schedule 61 to the Finance Act 2009 (alternative finance investment bonds)
is amended as follows.

(2) Paragraph 1 (interpretation) is amended as follows.

(3) In sub-paragraph (1)—

(a) before the definition of “HMRC” insert—

  • 30““effective date”, for a transaction relating to land in Scotland, is
    the date which would be the effective date (under section 119 of
    FA 2003) if Part 4 of FA 2003 applied to land in Scotland;”;

(b) omit the definition of “qualifying interest”.

(4) After sub-paragraph (1) insert—

(1A) 35In this Schedule “qualifying interest”—

(a) in relation to land in England and Wales or Northern
Ireland, means a major interest in land (within the
meaning given by section 117 of FA 2003) except that it
does not include a lease for a term of years of 21 years or

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(b) in relation to land in Scotland, means—

(i) the interest of an owner of land, or

(ii) the tenant’s right over or interest in a property
subject to a lease,

5except that it does not include a lease for a period of 21
years or less.

(5) Paragraph 5 (conditions for operation of relief) is amended as follows.

(6) In sub-paragraph (6) (Condition D)—

(a) after “Condition D” insert “(which applies in the case of land in
10England and Wales or Northern Ireland)”;

(b) omit paragraph (b).

(7) In sub-paragraph (7) (charge or security for purposes of Condition D)—

(a) omit “or security”;

(b) in paragraph (a) omit “, or a security ranking first granted over,”.

(8) 15In paragraph 6(1)(a) (relief from stamp duty land tax) for “the United
Kingdom” substitute “England and Wales or Northern Ireland”.

(9) In paragraph 7 (withdrawal of relief in certain circumstances)—

(a) in sub-paragraph (1) after “This paragraph applies if” insert
“paragraph 6 applies but”;

(b) 20in sub-paragraph (2) after “This paragraph also applies if” insert
“paragraph 6 applies but”.

(10) In paragraph 9 (discharge of charge when conditions for relief met) omit “or

(11) In paragraph 11(2) (disapplication of CGT relief if charge not given) for “the
25United Kingdom” substitute “England and Wales or Northern Ireland”.

(12) In paragraph 12(1)(b) (CGT relief on second transaction) for “the United
Kingdom” substitute “England and Wales or Northern Ireland”.

(13) In paragraph 18(5) and (6) (discharge of charge if original land replaced)—

(a) for “the United Kingdom” substitute “England and Wales or
30Northern Ireland”;

(b) omit “or security”.

(14) In paragraph 19(1) (HMRC to notify Registrar of discharge)—

(a) omit “or security”;

(b) omit paragraph (b).

35Public Finance and Accountability (Scotland) Act 2000 (asp 1)2000 (asp 1)

32 In section 9(1) of the Public Finance and Accountability (Scotland) Act 2000
(Keeper of the Registers of Scotland: financial arrangements) omit “(other
than payments of stamp duty land tax)”.

Part 2 40Information regarding Scottish land transactions

33 In this Part of this Schedule—

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  • HMRC” means Her Majesty’s Revenue and Customs;

  • “office-holder” means—


    a member of the Scottish Government, and


    the holder of an office in the Scottish Administration which is
    5not a ministerial office (within the meaning of section 126(8)
    of the 1998 Act);

  • “relevant information” means information corresponding to any of the
    particulars which would be required under Schedule 2 to the Finance
    Act 1931, but for section 28(3)(c) of that Act;

  • 10“Scottish transaction” means the acquisition of—


    an estate, interest, right or power in or over land in Scotland,


    the benefit of an obligation, restriction or condition affecting
    the value of any such estate, interest, right or power.

34 (1) 15An office-holder must provide to HMRC such of the information falling
within sub-paragraph (2) as HMRC may require.

(2) Information falls within this sub-paragraph if it is relevant information
regarding Scottish transactions and is in the possession or under the control
of the office-holder.

(3) 20Information is to be provided under sub-paragraph (1) in such form as
HMRC may reasonably specify.

35 Information acquired by HMRC under paragraph 34 is to be treated, for the
purposes of the Commissioners for Revenue and Customs Act 2005, as
acquired in connection with a function of theirs.

Section 35

25SCHEDULE 5 Scottish tax on disposals to landfill: consequential amendments

1 The Finance Act 1996 is amended as follows.

2 Omit section 66(b) (landfill sites in Scotland).

3 Omit section 67(b) (operators of landfill sites in Scotland).

4 30In section 70 (interpretation)—

(a) in subsection (1) omit the definition of “the Scottish Environment
Protection Agency”;

(b) in subsection (2A) (definition of local authority) omit paragraph (f).