Point in time view as at 31/07/1998.
There are currently no known outstanding effects for the Finance Act 1998, Section 24.
In section 96(1) of the M1Value Added Tax Act 1994, in paragraph (b) of the definition of “major interest" (land in Scotland not held on feudal tenure: lessee’s interest must be for a period exceeding 21 years), for “exceeding 21 years" there shall be substituted “ of not less than 20 years ”.
Marginal Citations
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