Finance (1909-10) Act 1910

42 Application of Part I to Scotland.

In the application of this Part of this Act to Scotland, unless the context otherwise requires,—

• The expression " land " does not include teinds, titles or offices of honour, or any. servitude, superiority, casualty, feu duty, or ground annual, or any incorporeal heritable right;

• The expression " rent " includes yearly or other rent, toll, duty, royalty, or other reservation by the acre, the ton, or otherwise ; and, for the purpose of section thirty-one of this Act, includes feu-duty and ground annual;

• The expression " rent charge " includes feu duty and ground annual;

• The expression " interest " in relation to land includes the landlord's right of reversion to the subjects let on the determination of the lease, but does not include teinds, servitudes, superiorities, any interest in expectancy, whether vested or not, heritable securities, bonds of provision, jointures, annuities, or other capital or annual sums, or other debts secured upon heritage, or any sporting right, or any lease thereof ;

• The expression " owner " means the fiar of the land, except that where land is let on lease for a term of which more than fifty years are unexpired, the tenant under the lease shall be deemed to be the owner, and includes an institute or heir of entail in possession;

• The expression " freeholder " includes " fiar, " " life-renter " of land settled within the meaning of the Finance Act, 1894, and " institute or heir of entail in possession, " and the expression " freehold " shall be construed accordingly;

• The expression " incumbrance " includes any heritable security, or other debt or payment secured upon heritage, and the expression "incumbrancer" shall be construed accordingly;

• " Servitudes " shall be substituted for " easements and shall be deemed to include public rights;

• " Local Government Board for Scotland " shall be substituted for " Local Government Board " ;

• The expression " borough or urban district " means a royal, parliamentary or police burgh;

• A reference to an appeal to quarter sessions shall not apply;

• " Court of Session " shall be substituted for " High Court " : Provided that, for the purposes of appeals from the decisions of referees, the judges of the Court of Session named for the purpose of hearing appeals under the Valuation of Lands (Scotland) Acts shall be substituted for the High Court, subject to such regulations as may be prescribed by Act of Sederunt, and the appeal from such judges shall be to the House of Lords, and in subsections (2), (3), and (4) of section ten of the [57 & 58 Vict. c. 30.] Finance Act, 1894, as applied with reference to any such appeal the said judges shall be substituted for the High Court. " Sheriff Court " shall be substituted for " County Court, " and there shall be an appeal from the sheriff court to the said judges, whose decision in such case shall be final.

(2) Any order of a referee as to expenses shall be enforceable as a recorded decree arbitral.

(3) Subsection (2) of section two of this Act shall be construed as if after paragraph (d) thereof the following paragraph were added (that is to say):—

(e) where the occasion is the grant of any feu of the land or the creation of any ground annual thereon, the value of the fee simple of the land calculated on the basis of the value of the consideration for such grant or creation, by way of feu duty, ground annual, or otherwise.

Where increment value duty falls to be collected on a feu contract or feu charter or a contract of ground annual, it shall be paid by the person by whom or on whose behalf the feu is granted or the ground annual is created, and, for the purposes of this Part of this Act, that person shall be deemed to be the transferor or the transferor on sale and the .contract or charter to be the instrument, and the expressions " transfer" and " transfer on sale " shall be construed accordingly.

The expressions " lessor " and " lessee " include a sublessor and sub-lessee and the heirs, executors, administrators, and assigns of a lessor and lessee respectively.

(4) Where arrangements are made under section four of this Act for dispensing with the presentation of any instrument or particulars thereof, it shall be the duty of the keeper of the general register of sasines, and of the respective keepers of burgh or other local registers, to furnish to the Commissioners particulars of instruments presented for registration or registered in their respective registers as may be prescribed by regulations of the Commissioners, and in such case the provisions of subsection (3) of section four shall not apply.