{
  "url": "https://openlegislation.uk/finance-act-1998/section-24",
  "json_url": "https://openlegislation.uk/finance-act-1998/section-24.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "section/24",
  "kind": "section",
  "number": "24",
  "heading": "Long leases in Scotland.",
  "text": "In section 96(1) of the Value 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 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/section/24",
    "retrieved_at": "2026-10-29T09:22:30.566925+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}