Abolition of Feudal Tenure etc. (Scotland) Act 2000 (asp 5)

SCHEDULE 12 MINOR AND CONSEQUENTIAL AMENDMENTS

PART 1 MINOR AND CONSEQUENTIAL AMENDMENTS: GENERAL

Notes to Schedule K, shall cease to have effect.

Value Added Tax Act 1994 (c. 23)

57 In section 96(1) of the Value Added Tax Act 1994 (interpretation) in the definition of—

(a) “fee simple”, in paragraph (a), the words “estate or interest of the proprietor of the dominium utile or, in the case of land not held on feudal tenure, the estate or” shall cease to have effect; and

(b) “major interest”, for the words from “-(a) the estate” to “tenure, the estate or” substitute “the”.