Paragraph 26 Application to Scotland.

In the application of this Schedule to Scotland—

• the expression “farm” means any agricultural lands and heritages within the meaning of the M1Rating and Valuation (Appportionment) Act 1928;

• the expression “farming stock” includes agricultural requisites and agricultural produce as defined in the M2Agricultural Credits (Scotland) Act 1929, and agricultural tenants’ fixtures and other agricultural fixtures which a tenant is by law authorised to remove;

• the expression “mortgage estate” means the right of the creditor in a heritable security;

• the expression “other agricultural assets” means a tenant’s right to compensation under the M3Agricultural Holdings (Scotland) Acts 1923 M4and 1931, for improvement, damage by game, disturbance or otherwise and any other tenant right.