Part III Land Value Tax

Supplemental

35 Application to Scotland.

In the application of this Part of this Act to Scotland—

a

. . . F1

f

“easement” means “servitude”, . . . F2“mortgage” means “heritable security”, and . . . F2“mortgage debt” shall be construed accordingly: . . . F2

g

. . . F1

w

section twenty-eight of this Act shall apply on the occasion of any grant of a feu or of the creation of a ground annual in like manner as it applies on the occasion of a transfer on sale, and the expression “transferee” shall be construed accordingly and the said section shall not apply with respect to any instrument relating solely to shooting or fishing rights, or to a servitude:

x

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

y

. . . F1