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Finance Act 1998
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- 1998 c. 36
- Part II
- Section 24
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24 Long leases in Scotland.U.K.
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 ”.
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