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Abolition of Feudal Tenure etc. (Scotland) Act 2000

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Income and Corporation Taxes Act 1988 (c. 1)
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50(1)The Income and Corporation Taxes Act 1988 shall be amended in accordance with this paragraph.

(2)In section 15(1) (in which is set out Schedule A), in Schedule A, in paragraph 1(4)(b), the words “, ground annuals and feu duties” shall cease to have effect.

(3)In section 119 (rent etc. payable in connection with mines, quarries and similar concerns), in subsection (3), in the definition of “rent”, the word “, feuduty” shall cease to have effect.

(4)In section 776 (transactions in land: taxation of capital gains), in subsection (6), in the definition for Scotland of “freehold”, for the words “estate or interest of the proprietor of the dominium utile or, in the case of property other than feudal property,” substitute “interest”.

(5)In section 832(1) (interpretation of the Tax Acts), after the definition of “distribution” insert—

estate in land”, in relation to any land in Scotland, includes the land;.

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