In section 48 (interpretation) of the Value Added Tax Act 1983, after thedefinition of “Commissioners” there shall be inserted—

““fee simple”—

(a)

in relation to Scotland, means the estate or interest of the proprietorof the dominium utile or, in the case of land not held on feudal tenure, theestate or interest of the owner;

(b)

in relation to Northern Ireland, includes the estate of a person who holdsland under a fee farm grant;”.