Capital Allowances Act 2001 Schedule 3 paragraph 29

Meaning of "interest in land" for purposes of Chapter 14 of Part 2 (fixtures)

Section 175 defines "interest in land" for the fixtures rules in Chapter 14 of Part 2, and paragraph 29 of Schedule 3 provided a transitional Scottish definition that applied until the feudal tenure system was formally abolished.

• Paragraph 29 addressed a timing issue: the Capital Allowances Act 2001 came into force before Scotland had formally abolished its feudal land tenure system.
• Until the feudal system was abolished, the definition of "interest in land" in Scotland referred to the estate of the proprietor of the dominium utile (the feudal owner's practical ownership right) or, for non-feudal property, the owner's interest, including any agreement to acquire such an estate or interest.
• This transitional Scottish definition replaced the standard paragraph (b) of section 175(1) and remained in effect until the appointed day set by Scottish Ministers under section 71 of the Abolition of Feudal Tenure etc. (Scotland) Act 2000.
• The appointed day was set by The Abolition of Feudal Tenure etc. (Scotland) Act 2000 (Commencement No. 2) (Appointed Day) Order 2003 (S.S.I. 2003/456), after which the standard definition in section 175 applied to Scotland in the same way as to the rest of the United Kingdom.