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Section 1008 Scotland

(1)

In the application of the Income Tax Acts to Scotland—

  • “assignment” means an assignation,

  • “estate in land” includes the land, and

  • “surrender” includes renunciation.

(2)

In the application of the Income Tax Acts to Scotland, any reference to property or rights being held on trust or on trusts is a reference to the property or rights being held in trust.