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Long Leases (Scotland) Act 1954

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This is the original version (as it was originally enacted).

8Feu-duty payable in respect of feu right of subjects let under lease with over one hundred years unexpired

Where a feu right of any subjects is to be granted under this Part of this Act by the landlord under a lease the unexpired period of which at the date of the notice given under section one of this Act by the occupying lessee exceeds one hundred years, there shall be payable in respect of the feu right a feu-duty equal to the aggregate of the following two sums:—

(a)a sum equal to the rent payable under the lease or the proportion of such rent attributable to the subjects to be comprised in the feu right, as the case may be ; and

(b)a sum in respect of the casualties (if any) payable under the lease equal to one-twentieth of the appropriate amount determined in accordance with the provisions of the Second Schedule to this Act.

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