Part III Land Value Tax

Supplemental

32 General definitions.

In this Part of this Act, except where the context otherwise requires, the following expressions have the meanings hereby respectively assigned to them, that is to say—

  • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

  • Lease” includes an underlease or other tenancy and an agreement for a lease, underlease or tenancy, but does not include a mortgage; and “lessee” and “grant” have corresponding meanings:

  • . . . F1

  • Minerals” includes all minerals and substances in or under land of a kind ordinarily worked for removal by underground or by surface working:

  • . . . F1

  • Mortgage” has the same meaning as in the M1Law of Property Act 1925:

  • . . . F1