{
  "url": "https://openlegislation.uk/abolition-of-feudal-tenure-etc-scotland-act-2000/schedule-12/paragraph-50",
  "json_url": "https://openlegislation.uk/abolition-of-feudal-tenure-etc-scotland-act-2000/schedule-12/paragraph-50.json",
  "legislation": "asp/2000/5",
  "legislation_title": "Abolition of Feudal Tenure etc. (Scotland) Act 2000",
  "legislation_url": "https://openlegislation.uk/abolition-of-feudal-tenure-etc-scotland-act-2000",
  "path": "schedule/12/paragraph/50",
  "kind": "paragraph",
  "number": "50",
  "heading": "Income and Corporation Taxes Act 1988 (c.1)",
  "text": "(1) The Income and Corporation Taxes Act 1988 shall be amended in accordance with this paragraph.\n(2) In section 15(1) (in which is set out Schedule A), in Schedule A, in paragraph 1(4)(b), the words “, ground annuals and feu duties” shall cease to have effect.\n(3) In section 119 (rent etc. payable in connection with mines, quarries and similar concerns), in subsection (3), in the definition of “rent”, the word “, feuduty” shall cease to have effect.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 12 para. 50(4)(5) repealed (1.4.2010 with effect as mentioned in s. 1184(1)(a)(b) of the repealing Act) by Corporation Tax Act 2010 (c. 4), ss. 1181(1), 1184(1), Sch. 3 Pt. 1 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "asp/2025/3",
      "affecting_title": "Judicial Factors (Scotland) Act 2025"
    },
    {
      "type": "repealed",
      "affecting": "asp/2006/1",
      "affecting_title": "Housing (Scotland) Act 2006"
    },
    {
      "type": "repealed",
      "affecting": "asp/2006/1",
      "affecting_title": "Housing (Scotland) Act 2006"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2000/5/schedule/12/paragraph/50",
    "retrieved_at": "2026-10-29T20:17:27.282357+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}