# Abolition of Feudal Tenure etc. (Scotland) Act 2000, Paragraph 57: Value Added Tax Act 1994 (c.23)


In section 96(1) of the Value Added Tax Act 1994 (interpretation) in the definition of—
(a) “fee simple”, in paragraph (a), the words “estate or interest of the proprietor of the dominium utile or, in the case of land not held on feudal tenure, the estate or” shall cease to have effect; and
(b) “major interest”, for the words from “-(a) the estate” to “tenure, the estate or” substitute “ the ”.

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Source: https://www.legislation.gov.uk/asp/2000/5/schedule/12/paragraph/57 (the official version)
Page: https://openlegislation.uk/abolition-of-feudal-tenure-etc-scotland-act-2000/schedule-12/paragraph-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.