Abolition of Feudal Tenure etc. (Scotland) Act 2000

Income and Corporation Taxes Act 1988 (c.1)S

This section has no associated Explanatory Notes

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)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 12 para. 50(4)(5) repealed (1.4.2010 with effect as mentioned in s. 1184(1)(a)(b) of the repealing Act) by Corporation Tax Act 2010 (c. 4), ss. 1181(1), 1184(1), Sch. 3 Pt. 1 (with Sch. 2)