Scotland Bill (HL Bill 138)

Scotland BillPage 40

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

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

(i) 5the interest of an owner of land, or

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

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

(5) 10Paragraph 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
England and Wales or Northern Ireland)”;

(b) omit paragraph (b).

(7) 15In 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) In paragraph 6(1)(a) (relief from stamp duty land tax) for “the United
Kingdom” substitute “England and Wales or Northern Ireland”.

(9) 20In paragraph 7 (withdrawal of relief in certain circumstances)—

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

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

(10) 25In 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
United Kingdom” substitute “England and Wales or Northern Ireland”.

(12) In paragraph 12(1)(b) (CGT relief on second transaction) for “the United
30Kingdom” 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
Northern Ireland”;

(b) omit “or security”.

(14) 35In paragraph 19(1) (HMRC to notify Registrar of discharge)—

(a) omit “or security”;

(b) omit paragraph (b).

Public 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
40(Keeper of the Registers of Scotland: financial arrangements) omit “(other
than payments of stamp duty land tax)”.

Scotland BillPage 41

Part 2 Information regarding Scottish land transactions

33 In this Part of this Schedule—

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

  • 5“office-holder” means—


    a member of the Scottish Government, and


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

  • 10“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;

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

(2) 20Information 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) Information is to be provided under sub-paragraph (1) in such form as
HMRC may reasonably specify.

35 25Information 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 31

SCHEDULE 4 Scottish tax on disposals to landfill: consequential amendments

1 30The 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 In section 70 (interpretation)—

(a) in subsection (1) omit the definition of “the Scottish Environment
35Protection Agency”;

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