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Capital Allowances Act 2001
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Meaning of “interest in land” for purposes of Chapter 14 of Part 2 (fixtures)
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29(1)Sub-paragraph (2) applies if paragraph 51 of Schedule 12 to the Abolition of Feudal Tenure etc. (Scotland) Act 2000 has not come into force before the commencement of section 175.
(2)Section 175(1) has effect until the appointed day as if for paragraph (b) there were substituted—
“(b)in Scotland, the estate or interest of the proprietor of the dominium utile (or, in the case of property other than feudal property, of the owner) and any agreement to acquire such an estate or interest,”.
(3)In sub-paragraph (2) “the appointed day” means such day as may be appointed by the Scottish Ministers under section 71 of the Abolition of Feudal Tenure etc. (Scotland) Act 2000 for the coming into force of the Act.
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